AGGREGRATED INFORMATION FOR GAUTENG
STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 2ND QUARTER ENDED 31 DECEMBER 2016
Parti: Operating Revenue and Expenditure
R thousands
2016/17
2015116
Q2 Of 2015116
toQ2 012016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Operating Revenue and Expenditure
Operating Revenue
122 355 125
32 520 156
26.6%
28 900 392
23.6%
61420 548
50.2%
26 862 055
51.3%
7.6%
Property rates
20 530 313
4 907 776
23.9%
4 993 989
24.3%
901 765
48.2%
4 927 454
51.9%
1.4%
Property rates • penalties and collection charges
272 953
54 536
20.0%
50 973
18.7%
105 510
38.7%
76 713
49.0%
(33.6%)
Service charges • electricity revehje
44 846 966
12 777 896
28.5%
9814457
21.9%
22 592 352
50.4%
830 508
47.7%
11.1%
Service charges • water revehje
16 493 064
708 876
22.5%
902 440
23.7%
7 611 316
46.1%
3 754 730
52.0%
3.9%
Service charges • sahitatioh revehue
724 119
1809 907
26.9%
1391 965
20.7%
201 871
47.6%
337 370
48.7%
4.1%
Service charges • refuse revenue
4 630 169
122 148
24.2%
136 954
24.6%
259 102
48.8%
076 514
50.5%
5.6%
Service charges • crther
698 887
135 800
19.4%
158 804
22.7%
294 604
42.2%
128 934
43.3%
23.2%
Rental of facilities and equipment
559 908
105 949
18.9%
117 474
21.0%
223 424
39.9%
112 899
42.7%
4.1%
Interest earned • external investments
665 777
187 994
28.2%
206 693
31.0%
394 687
59.3%
277 111
60.3%
(25.4%)
Interest earned - outstanding debtors
948 073
319 407
33.7%
303 876
32.1%
623 282
65.7%
320 983
80.0%
(5.3%)
Dividends received
3
57.2%
(100.0%)
Fines
781 120
285 183
16.0%
324 195
18.2%
609 378
34.2%
408 528
41.5%
(20.6%)
Licences and permits
235 996
42 290
17.9%
51438
21.8%
93 728
39.7%
49 452
41.5%
4.0%
Agency services
032 177
245 532
23.8%
243 656
23.6%
489 188
47.4%
222 059
41.8%
9.7%
Transfers recognised • operational
16 582 975
468 606
33.0%
4 874 335
29.4%
10 342 941
62.4%
4 175 274
62.8%
16.7%
Other owfi revenue
301 699
348 254
21.4%
329 150
21.1%
677 404
42.5%
160 627
50.4%
14.5%
Gains on disposal of PPE
50 930
3
(7)
(3)
2 893
3.0%
(100.2%)
Operating Expenditure
120 081 773
27 309 379
22.7%
28 180 768
23.5%
55490147
46.2%
27 469 645
49.2%
2.6%
Employee related costs
27 846 775
635 202
23.8%
7 000 751
25.1%
13 635 953
49.0%
676 934
49.9%
4.8%
Remuneration of councillors
579 463
122 203
21.1%
133 402
23.0%
255 605
44.1%
118 504
44.8%
12.6%
Debt impairment
074 948
440 629
20.4%
526 504
21.6%
967 133
41.9%
316 432
46.2%
16.0%
Depreciation and asset impairment
863 272
423 413
18.1%
651 189
21.0%
074 602
39.1%
379 585
40.8%
19.7%
Finance charges
4 151 314
764 766
18.4%
217 749
29.3%
982 515
47.8%
914 217
45.1%
33.2%
Bulk purchases
42 766 857
12 065 296
28.2%
852 389
23.0%
21917 685
51.2%
725 297
49.8%
12.9%
Other Materials
428 590
496 305
14.5%
768 089
22.4%
264 394
36.9%
906 365
84.8%
(59.7%)
Contracted services
974 289
299 679
16.3%
017 704
25.3%
317 384
41.6%
376 786
51.9%
(15.1%)
Transfers and grants
777 682
285 717
10.3%
884 758
31.9%
1170475
42.1%
850 449
86.8%
4.0%
Other expenditure
15 603 556
767 449
17.7%
115 490
20.0%
882 940
37.7%
188 407
39.1%
(2.3%)
Loss on disposal of PPE
15 026
8 719
58.0%
12 742
84.8%
21 461
142.8%
16 669
112.0%
(23.6%)
Surplus/(Deficit)
2 273 352
5 210 777
719 625
5 930 402
(607 590]
Transfers recognised • capital
7 909 940
743 069
9.4%
010 380
25.4%
2 753 448
34.8%
1941 730
33.6%
3.5%
Contributions recognised • capital
Contributed assets
(144)
(3 263)
(3 407)
(28 000)
(35.6%)
(88.3%)
Surplus((Deficit] after capital transfers and contributions
10 183 291
5 953 702
2 726 741
8 680 443
1 306 141
Taxation
416 443
10 724
2.6%
11 196
2.7%
21 919
5.3%
8 562
2.9%
30.8%
Surplus/(Deficit) after taxation
9 766 848
5 942 978
2 715 546
8 658 524
1 297 579
Attributable to minorities
Surplus/(Deficit) attributable to municipality
9 766 848
5 942 978
2 715 546
8 658 524
1 297 579
Share of surplus/ (deficit) of associate
Surplus/(Deficit) for the year
9 766 848
5 942 978
2 715 546
8 658 524
1 297 579
Part 2: Capital Revenue and Expenditure
2016/17
2015/16
Budget
1 First Quarter
1 Second Quarter
Yeart
oDate
Second Quarter
R thousands
Main
appropriation
Actual
Expenditure
lstQas% 0 f
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Q2 Of 2015/16
toQ2 0/2016/17
Capital Revenue and Expenditure
Source of Finance
20 472 867
2 122 665
10.4%
3 088 287
15.1%
5 210 952
25.5%
3 972 857
29.6%
(22.3%)
National Government
7 544 004
902 487
12.0%
1 596 201
21.2%
2 498 688
33.1%
1 903 336
35.3%
(16.1%)
Provincial Government
354 784
10 203
2.9%
43 927
12.4%
54 131
15.3%
29 041
28.9%
51.3%
District Municipality
2 704
3.9%
Other transfers and grants
200
Transfers recognised ■ capital
7 901 693
912 690
11.6%
1 640 129
20.8%
2 552 819
32.3%
1 932 377
35.1%
(15.1%)
Borrowing
5 447 807
472 731
8.7%
839 254
15.4%
1311985
24.1%
1 029 259
26.2%
(18.5%)
Internally generated funds
6 886 594
699 659
10.2%
498 286
7.2%
1 197 946
17.4%
945 826
25.4%
(47.3%)
Public contributions and donations
236 774
37 584
15.9%
110 618
46.7%
148 203
62.6%
65 394
24.9%
69.2%
Capital Expenditure Standard Classification
20 472 867
2 122 665
10.4%
3 088 287
15.1%
5 210 952
25.5%
3 972 857
29.6%
(22.3%)
Governance and Administration
2 638 121
268 834
10.2%
202 096
7.7%
470 931
17.9%
266 763
14.1%
(24.2%)
Executive 4 Council
659 479
79 518
12.1%
27 612
4.2%
107 131
16.2%
30 808
4.4%
(10.4%)
Budget & Treasury Office
253 383
15 804
6.2%
37 415
14.8%
53 218
21.0%
91346
31.4%
(59.0%)
Corporate Services
1 725 259
173 512
10.1%
137 069
7.9%
310 581
18.0%
144 610
15.2%
(5.2%)
Community and Public Safety
4204629
406 605
9.7%
986 016
23.5%
1 392 620
33.1%
559 963
25.6%
76.1%
Community & Social Services
493 578
27 593
5.6%
37 622
7.6%
65 215
13.2%
40 740
8.9%
(7.7%)
Sport And Reoreation
314 072
38 404
12.2%
63 981
20.4%
102 385
32.6%
67 843
27.9%
(5.7%)
Publio Safety
464 876
15 344
3.3%
37 794
8.1%
53139
11.4%
93 180
28.8%
(59.4%)
Housing
2 686 399
309 153
11.5%
808 610
30.1%
1 117 763
41.6%
295 099
28.2%
174.0%
Health
245 704
16 110
6.6%
38 008
15.5%
54 118
22.0%
63 101
25.2%
(39.8%)
Economic and Environmental Services
7 494 934
824632
11.0%
910 214
12.1%
1734846
23.1%
1 667 685
31.0%
(45.4%)
Planning and Development
1 732 912
61126
3.5%
158 789
9.2%
219 916
12.7%
227 304
26.1%
(30.1%)
Road Transport
5 670 863
763 109
13.5%
748 067
13.2%
1 511 176
26.6%
1419 934
32.1%
(47.3%)
Environmental Protection
91158
397
.4%
3 358
3.7%
3 755
4.1%
20446
28.0%
(83.6%)
Trading Services
6 075 936
622 120
10.2%
983 953
16.2%
1 606 072
26.4%
1474 943
38.7%
(33.3%)
Electricity
3 658 698
485 187
13.3%
530 386
14.5%
1 015 572
27.8%
788 782
36.8%
(32.8%)
Water
1 122 270
106 039
9.4%
206 943
18.4%
312 982
27.9%
331 280
55.1%
(37.5%)
Waste Water Management
997 612
12 272
1.2%
192 577
19.3%
204 849
20.5%
280 808
30.4%
(31.4%)
Waste Management
297 356
18 622
6.3%
54 047
18.2%
72 669
24.4%
74 072
34.8%
(27.0%)
Other
59 248
474
.8%
6 009
10.1%
6 483
10.9%
3 503
16.6%
71.5%
Part 3: Cash Receipts and Payments
1 2016/17
2015116
Budget
1 First Quarter
1 Second Quarter
Yeart
oDate
Second Quarter
Main
Actual
lstQas% 0 f
Actual
2nd Q as % of
Actual
Total
Actual
Total
Q2 Of 2015116
appropriation
Expenditure
Main
Expenditure
Main
Expenditure
Expenditure as
Expenditure
Expenditure as
toQ2 of 2016/17
appropriation
appropriation
% of main
% of main
R thousands
appropriation
appropriation
Cash Flow from Operating Activities
Receipts
122 186 095
32 625 632
26.7%
33 991 841
27.8%
66 617 473
54.5%
30 171 149
54.3%
12.7%
Property rates, penalties and collection charges
19 495 712
4 541 883
23.3%
4 831221
24.8%
9 373 105
48.1%
4 879 017
55.2%
(1.0%)
Service charges
57 627 459
18 879 202
27.9%
16 422 873
24.3%
35 302 075
52.2%
15 299 971
47.8%
7.3%
Other revehje
9 092 086
1351 843
14.9%
5 353 396
58.9%
6 70S 239
73.7%
3 231 182
109.4%
65.7%
Government • operating
15 582 594
5 829 447
35.2%
4 600 216
27.7%
10 429 663
62.9%
3 789 514
59.8%
21.4%
Government • capital
7 862 770
1 539 499
19.6%
2 320 787
29.5%
3 860 236
49.1%
2 540 675
49.9%
(8.7%)
Interest
1525473
483 757
31.7%
463 347
30.4%
947 104
62.1%
430 785
57.6%
7.6%
Dividends
3
57.2%
(100.0%)
Payments
(103 134953)
(38 516 158)
37.3%
(28 979 676)
28.1%
(67 495 834)
65.4%
(26 357 126)
59.7%
10.0%
Suppliers and employees
(95 675 151)
(36 934 987)
38.2%
(26 583 757)
27.5%
(63 518 744)
55.7%
(24 264435)
59.0%
9.6%
Finance charges
(4 146 536)
(592 323)
14.3%
(1513 961)
36.5%
(2 106 284)
50.8%
(1 170 113)
65.8%
29.4%
Transfers and grants
(2 313 256)
(988 843)
42.7%
(881 958)
38.1%
(1 870 806)
80.9%
(922 579)
33.9%
(4.4%)
Net Cash froni/(used) Operating Activities
19 051 141
(5 890 526)
(30.9%)
5 012 165
26.3%
(878 361)
(4.6%)
3 814022
23.4%
31.4%
Cash Flow from Investing Activities
Receipts
(865 350)
5 860 295
(677.2%)
26 021
(3.0%)
5 886 316
(680.2%)
1550
(1487.3%)
1 579.0%
Proceeds on disposal of PPE
45 905
637 555
1 388.8%
454 821
990.8%
1 092 375
2 379.6%
94420
4 092.8%
381.7%
Decrease in non-current detrtors
(241 572)
478 242
(198.0%)
(132 118)
54.7%
346 124
(143.3%)
(235 131)
(413.0%)
(43.8%)
Decrease in other non-current receivables
(43 526)
623 635
(1 432.8%)
(245 676)
564.4%
377 959
(363.3%)
60 943
334.0%
(503.1%)
Decrease (increase) in non-current investments
(626 155)
4 120 854
(658.1%)
(51 006)
8.1%
4 069 857
(650.0%)
81 317
(57.1%)
(162.7%)
Payments
(19 527 535)
[3 895 288)
19.9%
[3 482 039)
17.8%
(7 377 327)
37.8%
[3 856 015)
42.6%
(9.7%)
Capital assets
(19 527 535)
(3 895 288)
19.9%
(3 482 039)
17.8%
(7 377 327)
37.8%
(3 856 015)
42.6%
(9.7%)
Net Cash from/(used) Investing Activities
(20 392 885)
1 965 007
(9.6%)
(3 456 018)
16.9%
(1 491 Oil)
7.3%
(3 854 466)
18.2%
(10.3%)
Cash Flow from Financing Activities
Receipts
5 458 235
2 676 887
49.0%
2 250 590
41.2%
4927 478
90.3%
5 295 264
95.8%
(57.5%)
Shortterm loans
2 680 000
(280 000)
2 400 000
5 600 400
6 628.2%
(105.0%)
Borrowing long term/refinancing
5 433 027
(17)
2 506 000
46.1%
2 505 983
46.1%
(329 355)
(360.9%)
Increase (decrease) in consumer deposits
25 208
(3 095)
(12.3%)
24 590
97.5%
21 495
85.3%
24 220
120.5%
1.5%
Payments
(1 778 158)
(350 237)
19.7%
(468 063)
26.3%
(818 300)
46.0%
(4724899)
197.4%
(90.1%)
Repayment of borrowing
(1 778 158)
(350 237)
19.7%
(468 063)
26.3%
(818 300)
46.0%
(4 724 899)
197.4%
(90.1%)
Net Cash fromf(used) Financing Activities
3 680 078
2 326 651
63.2%
1 782 527
48.4%
4 109 178
111.7%
570 366
25.6%
212.5%
Net Increasel(Decrease) in cash held
2 338 334
(1 598 869]
(68.4%)
3 338 674
142.8%
1 739 805
74.4%
529 922
108.5%
530.0%
Cashfcash equivalents at the year begin:
13 799 227
15 851 841
114.9%
14 252 972
103.3%
15 851 841
114.9%
13 388 364
123.7%
6.5%
Cashfcasb equivalents at tbe year enq:
16 137 562
14 252 972
88.3%
17 591 646
109.0%
17 591 646
109.0%
13 918 786
122.1%
26.4%
Part 4: Debtor Age Analysis
R thousands
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
Actual Bad Debts Written Oft to
Debtors
Impairment -Bad Debts ito
Council Policy
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Debtors Age Analysis By Income Source
Trade and Other Receivables fram Exchange Transactions - Water
435 371
10.0%
584423
4.1%
426 851
3.0%
11 886 915
82.9%
14 333 570
29.6%
9 245
.1%
318 659
2.2%
Trade and Other Receivables from Exchange Transactions • Eleciri
233 109
26.5%
535 299
6.4%
431 811
5.1%
215 754
62.0%
415 982
17.4%
7155
.1%
39 789
.5%
Receivables from Non-exchange Transactions - Property Rates
384 650
14.2%
343 678
3.5%
255 502
2.6%
779 106
79.7%
762 935
20.2%
3 729
173 618
1.8%
Receivables from Exchange Transactions - Waste Water Managem
600 657
10.5%
239 065
4.2%
180 168
3.1%
4 724 291
82.2%
744 182
11.9%
2 557
59 884
1.0%
Receivables from Exchange Transactions - Waste Management
366 717
9.8%
148 672
4.0%
126 490
3.4%
118 590
82.9%
3 760469
7.8%
3 771
.1%
201 887
5.4%
Receivables from Exchange Transactions - Properly Rental Debtors
19 359
2.5%
10 854
1.4%
10147
1.3%
744 524
94.9%
784 904
1.6%
2
448
.1%
Interest on Arrear Debtor Accounts
150 236
4.9%
74 699
2.4%
76 133
2.5%
773 926
90.2%
074 994
6.4%
10 157
.3%
46
Recoverable unauthorised, irregular or fruitless and wasteful Expen
Other
139 711
5.5%
91489
3.6%
84 220
3.3%
210 894
87.5%
526 314
5.2%
7 076
.3%
210 845
8.3%
Total By Income Source
6 329 822
13.1%
2 028 188
4.2%
1 591 331
3.3%
38 454 on
79.4%
48 403 351
100.0%
43 713
.1%
1 005 177
2.1%
Debtors Age Analysis By Customer Group
Organs of State
232 985
17.6%
38 553
2.9%
72 494
5.5%
978 121
74.0%
322 153
2.7%
Commercial
178 074
24.2%
565 980
4.3%
527 437
4.0%
877 249
67.5%
13 148 741
27.2%
12 884
.1%
397 825
3.0%
Households
739 231
3.6%
1355 049
4.2%
953 659
3.0%
26 951 814
84.2%
31 999 754
55.1%
24 855
.1%
562 208
1.8%
Other
179 531
9.3%
68 606
3.5%
37 741
2.0%
646 826
85.2%
932 704
4.0%
5 973
.3%
45145
2.3%
Total By Customer Group
6 329 822
13.1%
2 028 188
4.2%
1 591 331
3.3%
38 454 on
79.4%
48 403 351
100.0%
43 713
.1%
1 005 177
2.1%
Part 5: Creditor Age Analysis
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
R thousands
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Creditor Age Analysis
Bulk Electricity
713 911
86.1%
149 742
4.8%
68 612
2.2%
220 128
7.0%
152 393
28.4%
Bulk Water
957 615
88.3%
76 055
7.0%
12 713
1.2%
38 257
3.5%
084 651
9.8%
PAYE deductions
105 881
100.0%
105 881
1.0%
VAT (output less input)
8 420
100.0%
8 420
.1%
Pensions /Retirement
120 876
100.0%
120 876
1.1%
Loan repayments
331 121
100.0%
331 121
12.0%
Trade Creditors
026 710
78.5%
159 946
6.2%
310 513
12.0%
83 842
3.2%
581 011
23.2%
Auditor-General
892 795
80.0%
111 109
10.0%
112 205
10.1%
116 110
10.0%
Other
613 145
99.8%
1032
.1%
2 623
.2%
358
1617 158
14.5%
Total
9 770 475
87.9%
497 894
4.5%
506 667
4.6%
342 585
3.1%
11 117 620
100.0%
Contact Details
Ujnicipal Manager
Financial Manager
Source Local Government Database
1. Ail figures in this repol are unaudited.
GAUTENG: EKURHULENI METRO (EKU)
STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 2ND QUARTER ENDED 31 DECEMBER 2016
Parti: Operating Revenue and Expenditure
R thousands
2016/17
2015116
Q2 Of 2015116
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Operating Revenue and Expenditure
Operating Revenue
32 378 969
9 378 523
29.0%
8 047 337
24.9%
17 425 860
53.8%
7 839 799
56.9%
2.6%
Property rates
4 661 2B4
108 799
23.8%
171 120
25.1%
279 920
48.9%
1221 500
54.5%
(4.1%)
Property rates • penalties and collection charges
133 973
19 685
14.7%
16 219
12.1%
35 904
26.8%
37 959
64.4%
(57.3%)
Service charges • electricity revehje
13 458 637
4 150 248
30.8%
084 848
22.9%
235 095
53.8%
900 218
51.3%
6.4%
Service charges • water revehje
4 260 339
972 781
22.8%
210 317
28.4%
183 097
51.2%
037 215
59.4%
16.7%
Service charges • sahitatioh revehue
646 274
647 583
39.3%
270 960
16.5%
918 543
55.8%
357 065
67.9%
(24.1%)
Service charges • refuse revenue
486 709
352 360
23.7%
352 351
23.7%
704 711
47.4%
349 418
48.9%
.8%
Service charges • crther
136 757
17 396
12.7%
14 786
10.8%
32 182
23.5%
14 883
35.8%
(.7%)
Rental of facilities and equipment
65 479
16 273
24.9%
16 291
24.9%
32 564
49.7%
15 904
46.4%
2.4%
Interest earned • external investments
322 080
119 711
37.2%
132 660
41.2%
252 372
78.4%
113 035
81.2%
17.4%
Interest earned - outstanding debtors
344 563
118 953
34.5%
68 066
19.8%
187 019
54.3%
135 022
99.6%
(49.6%)
Dividends received
Fines
274 237
53 082
19.4%
62 811
22.9%
115 894
42.3%
99 293
65.9%
(36.7%)
Licences and permits
59 052
13 000
22.0%
12 861
21.8%
25 862
43.8%
13 299
47.6%
(3.3%)
Agency services
304 932
75 365
24.7%
63 739
20.9%
139 104
45.6%
65 461
50.5%
(2.6%)
Transfers recognised • operational
502 418
144 239
32.7%
013 941
28.9%
158 180
61.6%
928 983
68.7%
9.1%
Other owfi revenue
716 634
569 047
33.1%
556 367
32.4%
125 414
65.6%
550 544
69.3%
1.1%
Gains on disposal of PPE
5000
Operating Expenditure
32 378 197
7 751495
23.9%
7 585 732
23.4%
15 337 228
47.4%
7 687 563
52.5%
(1.3%)
Employee related costs
515 448
513 114
23.2%
544 157
23.7%
057 270
46.9%
1541444
50.1%
.2%
Remuneration of councillors
126 553
27 223
21.5%
29 478
23.3%
56 701
44.8%
24 833
40.6%
18.7%
Debt impairment
468 871
367 218
25.0%
367 218
25.0%
734 436
50.0%
358 891
50.2%
2.3%
Depreciation and asset impairment
805 346
451 337
25.0%
451 337
25.0%
902 673
50.0%
407 290
59.2%
10.8%
Finance charges
662 383
113 679
17.2%
170 193
25.7%
283 872
42.9%
186 075
39.3%
(8.5%)
Bulk purchases
12 489 022
766 965
30.2%
684 862
21.5%
451 827
51.7%
802 824
41.7%
48.9%
Other Materials
934 165
425 353
14.5%
664 689
22.7%
1090 042
37.1%
1791 284
95.7%
(62.9%)
Contracted services
074 371
158 771
14.8%
248 985
23.2%
407 755
38.0%
486 667
82.3%
(48.8%)
Transfers and grants
1941318
414 862
21.4%
685 134
35.3%
099 996
56.7%
627 667
109.8%
9.2%
Other expenditure
345 719
512 975
15.3%
739 681
22.1%
252 656
37.4%
460 588
31.3%
60.6%
Loss on disposal of PPE
15 000
Surplus/(Deficit)
773
1 627 027
461 605
2 088 632
152 236
Transfers recognised • capital
876 755
226 674
12.1%
367 022
19.6%
593 696
31.6%
574 698
34.0%
(36.1%)
Contributions recognised • capital
Contributed assets
(32 500)
40.6%
(100.0%)
Surplus((Deficit] after capital transfers and contributions
1 877 528
1 853 702
828 626
2 682 328
694 434
Taxation
Surplus/(Deficit) after taxation
1 877 528
1 853 702
828 626
2 682 328
694 434
Attributable to minorities
Surplus/(Deficit) attributable to municipality
1 877 528
1 853 702
828 626
2 682 328
694 434
Share of surplus/ (deficit) of associate
Surplus/(Deficit) for the year
1 877 528
1 853 702
828 626
2 682 328
694 434
Part 2: Capital Revenue and Expenditure
2016/17
2015/16
Budget
1 First Quarter
1 Second Quarter
Yeart
oDate
Second Quarter
R thousands
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Q2 Of 2015/16
toQ2 0/2016/17
Capital Revenue and Expenditure
Source of Finance
5 130 961
368 807
7.2%
833 087
16.2%
1 201 893
23.4%
1 000 626
29.1%
(16.7%)
National Government
1 850 283
208 188
11.3%
372 876
20.2%
581 064
31.4%
515 596
34.8%
(27.7%)
Provincial Government
26 473
10 151
38.3%
10 151
38.3%
2 876
9.0%
253.0%
District Municipality
Other transfers and grants
Transfers recognised ■ capital
1 876 755
208 188
11.1%
383 026
20.4%
591214
31.5%
518 472
34.4%
(26.1%)
Borrowing
1 790 950
41245
2.3%
174 594
9.7%
215 839
12.1%
122 758
16.7%
42.2%
Internally generated funds
1 463 256
119 374
8.2%
275 466
18.8%
394 840
27.0%
359 395
30.4%
(23.4%)
Public contributions and donations
Capital Expenditure Standard Classification
5 130 961
368 807
7.2%
833 087
16.2%
1 201 893
23.4%
1 000 626
29.1%
(16.7%)
Governance and Administration
916 506
167 148
18.2%
127 396
13.9%
294544
32.1%
187 518
35.0%
(32.1%)
Executive 4 Council
385 900
77 560
20.1%
5 200
1.3%
82 761
21.4%
6 014
55.1%
(13.5%)
Budget & Treasury Office
223 991
15 466
6.9%
35 495
15.8%
50 961
22.8%
73 418
29.5%
(51.7%)
Corporate Services
306 616
74 121
24.2%
86 701
28.3%
160 822
52.5%
108 085
38.6%
(19.8%)
Community and Public Safety
1 121 277
52 866
4.7%
288 211
25.7%
341 077
30.4%
199 530
20.8%
44.4%
Community & Social Services
180 750
10 012
5.5%
16 311
9.0%
26 323
14.6%
24 182
10.4%
(32.5%)
Sport And Reoreation
64 060
2 745
4.3%
27 320
42.6%
30 065
46.9%
21 867
54.0%
24.9%
Publio Safety
237 170
10 204
4.3%
46 692
19.7%
56 896
24.0%
69 747
46.0%
(33.1%)
Housing
550497
15 920
2.9%
180 572
32.8%
196 492
35.7%
44 451
7.8%
306.2%
Health
88 800
13 986
15.7%
17 315
19.5%
31 301
35.2%
39 284
46.4%
(55.9%)
Economic and Environmental Services
1 796 799
96 803
5.4%
262 643
14.6%
359 446
20.0%
382 868
33.5%
(31.4%)
Planning and Development
253 850
61
11 197
4.4%
11 259
4.4%
19 013
31.5%
(41.1%)
Road Transport
1 530 649
96 553
6.3%
250 187
16.3%
346 740
22.7%
361 084
33.7%
(30.7%)
Environmental Protection
12 300
189
1.5%
1258
10.2%
1447
11.8%
2 771
28.7%
(54.6%)
Trading Services
1 272 379
51 515
4.0%
154206
12.1%
205 720
16.2%
230 539
29.5%
(33.1%)
Electricity
648 829
21 946
3.4%
41848
6.4%
63 793
9.8%
118 926
36.5%
(64.8%)
Water
318 500
12 738
4.0%
54 680
17.2%
67 418
21.2%
56 267
33.3%
(2.8%)
Waste Water Management
175 300
5181
3.0%
18 681
10.7%
23 862
13.6%
38 102
17.9%
(51.0%)
Waste Management
129 750
11 650
9.0%
38 997
30.1%
50 647
39.0%
17 244
14.6%
126.1%
Other
24000
474
2.0%
632
2.6%
1106
4.6%
170
3.1%
271.3%
Part 3: Cash Receipts and Payments
R thousands
1 2016/17
2015/16
Q2 Of 2015/16
toQ2 of 2016/17
Budget
1 First Quarter
1 Second Quarter
Yeart
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%0f
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Cash Flow from Operating Activities
Receipts
32 460 381
7 100 904
21.9%
11 042 578
34.0%
18 143 482
55.9%
7 822 797
49.8%
41.2%
Property rates, penalties and collection charges
4 459 590
1 017 035
22.8%
1 133 459
25.4%
2 150 494
48.2%
1 431 285
61.6%
(20.8%)
Service charges
19 529 590
5 834 509
29.9%
5 366 230
27.5%
11 200 739
57.4%
4 272 142
42.6%
25.6%
Other revehje
2 425 364
(977 621)
(40.3%)
3 016 231
124.4%
2 038 611
84.1%
630143
156.5%
378.7%
Government • operating
3 502 418
761 542
21.7%
958 539
27.4%
1 720 181
49.1%
666 472
51.5%
43.8%
Government • capital
1 876 755
226 674
12.1%
367 392
19.6%
594 067
31.7%
574 698
37.3%
(36.1%)
Interest
666 643
238 865
35.8%
200 726
30.1%
439 391
65.9%
248 057
79.8%
(19.1%)
Dividends
Payments
(27 758 009)
(11 348 405)
40.9%
(8 906 316)
32.1%
(20 254721)
73.0%
(5 643 231)
48.8%
57.8%
Suppliers and employees
(25 154 308)
(10 725497)
42.6%
(3 050 939)
32.0%
(18 776 486)
74.6%
(4 829 439)
45.1%
66.7%
Finance charges
(662 383)
(113 679)
17.2%
(170 193)
25.7%
(283 872)
42.9%
(186 075)
102.6%
(8.5%)
Transfers and grants
(1 941318)
(509 229)
26.2%
(685 134)
35.3%
(1 194 363)
61.5%
(627 687)
92.8%
9.2%
Net Cash froni/(used) Operating Activities
4702 372
(4247 501)
(90.3%)
2 136 262
45.4%
(2 111 239)
(44.9%)
2 179 566
56.2%
(2.0%)
Cash Flow from Investing Activities
Receipts
287 437
4099 289
1 426.2%
(62 399)
(21.7%)
4036 891
1 404.4%
(63 468)
4.6%
(1.7%)
Proceeds on disposal of PPE
Decrease in non-current detrtors
(1 998)
(1 996)
Decrease in other non-current receivables
21
(100.0%)
Decrease (increase) in non-current investments
287 437
4 101 288
1 426.8%
(62 399)
(21.7%)
4 038 887
1405.1%
(63 439)
4.6%
(1.7%)
Payments
(4805 541)
(368 807)
7.7%
(833 087)
17.3%
(1 201 893)
25.0%
(1 000 626)
29.4%
(16.7%)
Capital assets
(4 805 541)
(368 807)
7.7%
(833 087)
17.3%
(1 201 893)
25.0%
(1 000 526)
29.4%
(16.7%)
Net Cash from/(used) Investing Activities
(4 518 103)
3 730 483
(82.6%)
(89S 48S)
19.8%
2 834997
(62.7%)
(1064094)
27.9%
(15.8%)
Cash Flow from Financing Activities
Receipts
1 808 793
(12 899)
(.7%)
13 923
.8%
1023
.1%
16 773
1.9%
(17.0%)
Shortterm loans
Borrowing long term/refinancing
1 790 950
Increase (decrease) in consumer deposits
17 642
(12 899)
(72.3%)
13 923
78.0%
1023
5.7%
16 773
117.1%
(17.0%)
Payments
(381 507)
(234278)
61.4%
(162 655)
42.6%
(396 933)
104.0%
(129 629)
51.9%
25.5%
Repayment of borrowing
(381 507)
(234 278)
61.4%
(162 655)
42.6%
(396 933)
104.0%
(129 629)
51.9%
25.5%
Net Cash fromf(used) Financing Activities
1 427 285
(247 177)
(17.3%)
(148 732)
(10,4%)
(395 910)
(27.7%)
(112 855)
(15.9%)
31.8%
Net Increasel(Decrease) in cash held
1 611 554
(764 195)
(47.4%)
1 092 044
67.8%
327 849
20.3%
1 002 617
(767.8%)
8.9%
Cashfcash equivalents at the year begin:
7 701 376
7 701 376
100.0%
5 937 181
90.1%
7 701 376
100.0%
7 445 115
161.0%
(6.8%)
Cashfcasb equivalents at tbe year enq:
9 312 930
6 937 161
74.5%
8 029 225
86.2%
8 029 225
86.2%
8 447 732
180.3%
(5.0%)
Part 4: Debtor Age Analysis
R thousands
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
Actual Bad Debts Written Oft to
Debtors
Impairment -Bad Debts ito
Council Policy
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Debtors Age Analysis By Income Source
Trade and Other Receivables from Exchange Transactions - Water
313 701
8.0%
158 471
4.0%
124493
3.2%
3 344423
34.9%
3 941 088
31.1%
Trade and Other Receivables from Exchange Transactions • Eleciri
868 262
36.2%
177 843
7.4%
93 443
3.9%
261 074
52.5%
400 622
19.0%
Receivables from Non-exchange Transactions - Property Rates
271 642
14.7%
94 218
5.1%
65 025
3.5%
1421 774
76.7%
852 660
14.6%
Receivables from Exchange Transactions - Waste Water Managem
91 121
7.9%
45141
3.9%
34 757
3.0%
981 512
85.2%
152 530
9.1%
Receivables from Exchange Transactions - Waste Management
81 289
6.8%
43 329
3.6%
35 757
3.0%
030 617
86.5%
190 993
9.4%
Receivables from Exchange Transactions - Properly Rental Debtors
1591
1.6%
2114
2.1%
2 007
2.0%
96 650
94.4%
102 361
.8%
Interest on Arrear Debtor Accounts
28 098
1.8%
27 751
1.8%
29 436
1.9%
436 045
94.4%
521 381
12.0%
Recoverable unauthorised, irregular or fruitless and wasteful Expen
Other
24 130
4.9%
17 067
3.4%
16 958
3.4%
439 317
33.3%
497 472
3.9%
Total By Income Source
1 679 834
13.3%
565 934
4.5%
401 926
3.2%
10 011412
79.1%
12 659 107
100.0%
Debtors Age Analysis By Customer Group
Organs of State
36 987
20.0%
19 692
10.6%
11 475
6.2%
116 798
63.2%
184 953
1.5%
Commercial
022 501
31.6%
234415
7.2%
120 725
3.7%
862 537
57.5%
240 179
25.6%
Households
613 449
6.8%
307 973
3.4%
266 525
2.9%
894 244
36.9%
082 191
71.7%
Other
6 897
4.5%
3 354
2.5%
3 201
2.1%
137 833
90.8%
151 785
1.2%
Total By Customer Group
1 679 834
13.3%
565 934
4.5%
401 926
3.2%
10 011412
79.1%
12 659 107
100.0%
Part 5: Creditor Age Analysis
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
R thousands
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Creditor Age Analysis
Bulk Electricity
753 739
100.0%
753 739
33.3%
Bulk Water
240 298
100.0%
240 298
10.6%
PAYE deductions
VAT (output less input)
Pensions /Retirement
Loan repayments
Trade Creditors
159 465
100.0%
159 465
7.0%
Auditor-General
882 604
79.8%
111 109
10.0%
112 206
10.1%
105 919
43.8%
Other
4 764
100.0%
4 764
.2%
Total
2 040 870
90.1%
111 109
4.9%
112 206
5.0%
2 264 185
100.0%
Contact Details
Ujnicipal Manager
I Financial Manager
Source Local Government Database
1. Ail figures in this repol are unaudited.
GAUTENG: CITY OF JOHANNESBURG (JHB)
STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 2ND QUARTER ENDED 31 DECEMBER 2016
Parti: Operating Revenue and Expenditure
R thousands
2016/17
2015116
Q2 Of 2015116
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Operating Revenue and Expenditure
Operating Revenue
46 175 187
11 375 947
24.6%
10 671413
23.1%
22 047 360
47.7%
9 871 500
47.4%
8.1%
Property rates
8189 000
1917 633
23.4%
2 006 577
24.5%
924 210
47.9%
038 309
51.6%
(1.6%)
Property rates • penalties and collection charges
114 277
20 981
18.4%
22 448
19.6%
43 429
38.0%
33 645
40.7%
(33.3%)
Service charges • electricity revehje
15 046 932
779 592
25.1%
267 243
21.7%
046 835
46.8%
846 113
44.2%
14.8%
Service charges • water revehje
785 951
1317 480
22.8%
291 552
22.3%
609 012
45.1%
383 586
50.0%
(6.7%)
Service charges • sahitatioh revehue
425 653
795 198
23.2%
731 122
21.3%
526 319
44.6%
755 347
45.8%
(3.2%)
Service charges • refuse revenue
364 135
329 981
24.2%
334 581
24.5%
664 542
48.7%
332 331
52.7%
.7%
Service charges • crther
496 953
115 886
23.3%
140486
28.3%
256 372
51.6%
112 077
48.1%
25.3%
Rental of facilities and equipment
321 242
53 741
16.7%
59 573
18.5%
113 314
35.3%
61707
40.2%
(3.5%)
Interest earned • external investments
274 300
41743
15.2%
43 576
15.9%
85 319
31.1%
139 407
47.7%
(68.7%)
Interest earned - outstanding debtors
190 408
30 280
15.9%
46 529
24.4%
76 809
40.3%
51 253
52.3%
(9.2%)
Dividends received
Fines
990 383
158 919
16.0%
150 396
15.2%
309 315
31.2%
172 847
39.3%
(13.0%)
Licences and permits
790
331
41.8%
651
82.3%
981
124.2%
295
79.1%
120.5%
Agency services
663 431
154 198
23.2%
165 841
25.0%
320 036
48.2%
154 104
41.3%
7.6%
Transfers recognised • operational
725 515
100 799
31.2%
889 837
28.1%
990 635
59.3%
1418 374
53.2%
33.2%
Other owfi revenue
560 729
559 207
21.8%
521 024
20.3%
080 231
42.2%
372 105
39.1%
40.0%
Gains on disposal of PPE
25 000
Operating Expenditure
45 305416
11 203 131
24.7%
10 505 753
23.2%
21 708 884
47.9%
9 696 618
47.0%
8.3%
Employee related costs
10 464 405
480 834
23.7%
732 826
26.1%
213 660
49.8%
554 589
50.2%
7.0%
Remuneration of councillors
153 699
33 190
21.6%
34 760
22.6%
67 950
44.2%
31 671
44.0%
9.8%
Debt impairment
286 247
778 584
23.7%
694 781
21.1%
473 365
44.8%
671 875
70.2%
3.4%
Depreciation and asset impairment
3 567 343
679 802
19.1%
692 887
19.4%
372 689
38.5%
466 209
31.5%
48.6%
Finance charges
321 893
501 450
21.6%
579 375
25.0%
080 825
46.6%
427 987
43.9%
35.4%
Bulk purchases
15 323 211
4 813 087
31.4%
565 948
23.3%
379 035
54.7%
062 207
52.3%
16.5%
Other Materials
51 589
(0)
(0)
(100.0%)
Contracted services
485 542
598 908
17.2%
790423
22.7%
389 331
39.9%
971 479
36.2%
(18.6%)
Transfers and grants
464 428
97 413
21.0%
141 438
30.5%
238 851
51.4%
167 044
72.3%
(15.3%)
Other expenditure
187 236
210 848
19.6%
264 107
20.4%
474 755
40.0%
328 722
37.6%
(4.9%)
Loss on disposal of PPE
25
9 215
36 860.0%
9 207
36 828.9%
18 422
73 688.9%
14 834
71 399.8%
(37.9%)
Surplus/(Deficit)
869 771
172 815
165 661
338 476
174 882
Transfers recognised • capital
756 793
258 903
9.4%
795 733
28.9%
054 636
38.3%
464 701
31.3%
71.2%
Contributions recognised • capital
Contributed assets
4 500
2.6%
(100.0%)
Surplus((Deficit] after capital transfers and contributions
3 626 564
431719
961 393
1 393 112
644 083
Taxation
416 943
10 724
2.6%
11 046
2.6%
21 769
5.2%
8 562
2.9%
29.0%
Surplus/(Deficit) after taxation
3 209 621
420 995
950 348
1 371 343
635 521
Attributable to minorities
Surplus/(Deficit) attributable to municipality
3 209 621
420 995
950 348
1 371 343
635 521
Share of surplus/ (deficit) of associate
Surplus/(Deficit) for the year
3 209 621
420 995
950 348
1 371 343
635 521
Part 2: Capital Revenue and Expenditure
R thousands
1 2016/17
2015/16
Q2 Of 2015/16
toQ2 of 2016/17
Budget
1 First Quarter
1 Second Quarter
Yeart
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Capital Revenue and Expenditure
Source of Finance
9 543 581
1 385 081
14.5%
1 203 273
12.6%
2 588 353
27.1%
1 703 181
26.9%
{29.4%)
National Government
2 756 793
421 598
15.3%
407 900
14.8%
829 498
30.1%
550 171
35.1%
(25.9%)
Provincial Government
District Municipality
Other transfers and grants
Transfers recognised ■ capital
2 756 793
421 598
15.3%
407 900
14.8%
829 498
30.1%
550 171
35.1%
{25.9%)
Borrowing
2 626 777
369 447
14.1%
530 275
20.2%
899 722
34.3%
583 882
24.7%
(9.2%)
Internally generated funds
4 045 757
561 078
13.9%
180 286
4.5%
741 364
18.3%
537 508
22.9%
(66.5%)
Public contributions and donations
114 254
32 958
28.8%
84 811
74.2%
117 769
103.1%
31620
20.1%
168.2%
Capital Expenditure Standard Classification
9 543 581
1 385 081
14.5%
1 203 273
12.6%
2 588 353
27.1%
1 703 181
26.9%
{29.4%)
Governance and Administration
1 259 428
66 812
5.3%
25 139
2.0%
91951
7.3%
3 869
1.2%
549.8%
Executive 4 Council
210420
47
3 902
1.9%
3 949
1.9%
1898
.4%
105.6%
Budget & Treasury Office
3 047
37
1.2%
87
2.9%
124
4.1%
301
9.1%
(71.1%)
Corporate Services
1 045 961
66 728
6.4%
21 150
2.0%
87 878
8.4%
1670
1.7%
1 166.5%
Community and Public Safety
2 165 339
269 937
12.5%
392 244
18.1%
662 181
30.6%
174 498
32.2%
124.8%
Community & Social Services
203 781
153
.1%
8 730
4.3%
8 883
4.4%
9177
6.5%
(4.9%)
Sport And Reoreation
82 970
14 006
16.9%
19 533
23.5%
33 539
40.4%
28 920
37.1%
(32.5%)
Publio Safety
182 106
4 687
2.6%
(11 044)
(6.1%)
(6 357)
(3.5%)
21 410
13.1%
(151.6%)
Housing
1 596 778
251 050
15.7%
373 476
23.4%
624 526
39.1%
105 311
40.7%
254.6%
Health
99 704
41
1549
1.6%
1590
1.6%
9 680
8.9%
(84.0%)
Economic and Environmental Services
3 880 172
546 806
14.1%
287 528
7.4%
834334
21.5%
737 962
25.6%
{61.0%)
Planning and Development
1 148 183
36 303
3.2%
73 374
6.4%
109 677
9.6%
133 689
17.0%
(45.1%)
Road Transport
2 683 059
510428
19.0%
213 396
8.0%
723 824
27.0%
589 992
28.6%
(63.8%)
Environmental Protection
48 930
75
.2%
758
1.5%
833
1.7%
14 281
33.7%
(94.7%)
Trading Services
2 238 642
501 526
22.4%
498 361
22.3%
999 887
44.7%
786 852
42.0%
{36.7%)
Electricity
1 393 330
410 240
29.4%
381 794
27.4%
792 034
56.8%
532 881
38.7%
(28.4%)
Water
441 982
84 346
19.1%
109 494
24.8%
193 840
43.9%
209 665
79.7%
(47.8%)
Waste Water Management
294 654
Waste Management
108 676
6 940
6.4%
7 073
6.5%
14 013
12.9%
44 306
52.9%
(84.0%)
Other
Part 3: Cash Receipts and Payments
R thousands
1 2016/17
2015/16
Q2 Of 2015/16
toQ2 of 2016/17
Budget
1 First Quarter
1 Second Quarter
Yeart
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%0f
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Cash Flow from Operating Activities
Receipts
45 437 004
13 130 003
28.9%
12 305 404
27.1%
25 435 406
56.0%
12 215 215
57.3%
.7%
Property rates, penalties and collection charges
7 851 647
1 685 970
21.5%
1 876 320
23.9%
3 562 290
45.4%
1 849 939
53.7%
1.4%
Service charges
23 905 818
6 617 776
27.7%
5 931 821
24.8%
12 549 598
52.5%
6 083 492
49.4%
(2.5%)
Other revehje
3 747 024
1548 798
41.3%
1 509 088
40.3%
3 057 887
81.6%
1 806 193
122.9%
(16.4%)
Government • operating
5 725 515
2 479 885
36.9%
1 925 970
28.6%
4 405 855
65.5%
1 487 841
57.4%
29.4%
Government • capital
2 756 793
735 254
26.7%
1006 241
36.5%
1741 505
63.2%
961 551
60.4%
4.6%
Interest
450 208
62 309
13.8%
55 983
12.4%
118 272
26.3%
26 198
16.2%
113.6%
Dividends
Payments
(37 843 751)
(13 564585)
35.8%
(11 217 707)
29.6%
(24782 292)
65.5%
(11 820 448)
66.3%
(5.1%)
Suppliers and employees
(35 522 058)
(13 080 181)
36.8%
(10 181 681)
28.7%
(23 261 842)
65.5%
(10 893 544)
66.0%
(6.5%)
Finance charges
(2 321 693)
(327 941)
14.1%
(886 265)
38.2%
(1 214 208)
52.3%
(683 691)
59.8%
29.6%
Transfers and grants
(156 483)
(149 781)
(306 243)
(243 113)
(38.4%)
Net Cash froni/(used) Operating Activities
7 593 253
(434582)
(5.7%)
1 087 697
14.3%
653 115
8.6%
394767
12.6%
175.5%
Cash Flow from Investing Activities
Receipts
(631 913)
608 251
(96.3%)
392 029
(62.0%)
1 000 280
(158.3%)
70 751
(4 653.8%)
454.1%
Proceeds on disposal of PPE
24 975
608 251
2 435.4%
392 029
1 569.7%
1000 280
4 005.1%
70 751
9 421.8%
454.1%
Decrease in non-current detrtors
Decrease in other non-current receivables
(46 285)
Decrease (increase) in non-current investments
(610 603)
Payments
(9 066 400)
[2 992 009)
33.0%
(1 562 069)
17.2%
(4554078)
50.2%
(1 578 019)
50.3%
(1.0%)
Capital assets
(9 066 400)
(2 992 009)
33.0%
(1 562 059)
17.2%
(4 554 078)
50.2%
(1 578 019)
50.3%
(1.0%)
Net Cash from/(used) Investing Activities
(9 698 313)
(2 383 758)
24.6%
(1 170 039)
12.1%
(3 553 797)
36.6%
(1 507 269)
10.2%
(22.4%)
Cash Flow from Financing Activities
Receipts
2 626 777
1 725 000
65.7%
2 281 000
86.8%
4006 000
152.5%
1 670 900
42.4%
36.5%
Shortterm loans
1 725 000
(225 000)
1500 000
1670 900
(113.5%)
Borrowing long term/refinancing
2 626 777
2 506 000
95.4%
2 506 000
95.4%
(100.0%)
Increase (decrease) in consumer deposits
Payments
(584417)
(18 140)
3.1%
(158 102)
27.1%
(176 242)
30.2%
(1 052 805)
67.9%
(85.0%)
Repayment of borrowing
(584 417)
(18 140)
3.1%
(158 102)
27.1%
(176 242)
30.2%
(1 052 805)
57.9%
(85.0%)
Net Cash fromf(used) Financing Activities
2 042 360
1 706 860
83.6%
2 122 898
103.9%
3 829 758
187.5%
618 095
25.5%
243.5%
Net Increasel(Decrease) in cash held
(62 700]
(1 111480)
1 772.7%
2 040 555
(3 254.5%)
929 075
(1481.8%)
(494407)
149.5%
(512.7%)
Cashfcash equivalents at the year begin:
3 752 745
6 890 021
183.6%
5 778 540
154.0%
6 890 021
183.6%
4 910 918
96.2%
17.7%
Cashfcasb equivalents at tbe year enq:
3 690 045
5 778 540
156.6%
7 819 096
211.9%
7 819 096
211.9%
4 416 511
100.9%
77.0%
Part 4: Debtor Age Analysis
R thousands
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
Actual Bad Debts Written Oft to
Debtors
Impairment -Bad Debts ito
Council Policy
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Debtors Age Analysis By Income Source
Trade and Other Receivables from Exchange Transactions - Water
566 622
11.8%
224 522
4.7%
168 296
3.5%
859 483
80.1%
4 818 923
27.2%
Trade and Other Receivables from Exchange Transactions • Eleciri
888 595
22.4%
257 991
6.5%
276 570
7.0%
547 018
54.2%
970 173
22.4%
Receivables from Non-exchange Transactions - Property Rates
468 418
11.5%
132 698
3.3%
77 945
1.9%
379 675
83.3%
4 058 736
22.9%
Receivables from Exchange Transactions - Waste Water Managem
377 748
11.8%
149 881
4.7%
112 197
3.5%
572 989
80.1%
3 212 815
18.1%
Receivables from Exchange Transactions - Waste Management
135 249
11.1%
60475
5.0%
54 623
4.5%
964 923
79.4%
215 289
6.9%
Receivables from Exchange Transactions - Properly Rental Debtors
7 052
1.6%
6 934
1.6%
6 839
1.6%
407 218
95.1%
428 043
2.4%
Interest on Arrear Debtor Accounts
Recoverable unauthorised, irregular or fruitless and wasteful Expen
Other
Total By Income Source
2 443 683
13.8%
832 301
4.7%
696 470
3.9%
13 731 305
77.6%
17 703 759
100.0%
Debtors Age Analysis By Customer Group
Organs of State
74403
12.6%
(10 827)
(1.8%)
31 375
5.3%
493 352
83.9%
588 304
3.3%
Commercial
425 819
22.2%
216 628
3.4%
295431
4.6%
4 484 252
69.8%
422 131
36.3%
Households
943 460
8.8%
626 500
5.9%
369 664
3.5%
753 701
81.9%
10 693 325
60.4%
Other
Total By Customer Group
2 443 683
13.8%
832 301
4.7%
696 470
3.9%
13 731 305
77.6%
17 703 759
100.0%
Part 5: Creditor Age Analysis
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
R thousands
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Creditor Age Analysis
Bulk Electricity
Bulk Water
PAYE deductions
VAT (output less input)
Pensions /Retirement
Loan repayments
Trade Creditors
Auditor-General
Other
019 957
348 617
649 941
100.0%
100.0%
78.8%
100.0%
123 551
15.0%
1177
9
.i%
50 546
326
6.1%
019 957
348 617
825 315
883 123
33.1%
11.3%
26.8%
28.7%
Total
2 901 303
94.3%
123 551
4.0%
1186
50 972
1.7%
3 077 012
100.0%
Contact Details
Ujnicipal Manager
I Financial Manager
I Dr L Ndrtivo
I Mr Reggie Boqo
Source Local Government Database
1. Ail figures in this repol are unaudited.
GAUTENG: CITY OFTSHWANE (TSH)
STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 2ND QUARTER ENDED 31 DECEMBER 2016
Parti: Operating Revenue and Expenditure
R thousands
2016/17
2015116
Q2 Of 2015116
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Operating Revenue and Expenditure
Operating Revenue
30 209 869
8 414 012
27.9%
7 087 111
23.5%
15 501 123
51.3%
6 715 523
51.9%
5.5%
Property rates
764 124
475 960
25.6%
405 523
24.4%
881 483
50.0%
302 337
49.5%
7.9%
Property rates • penalties and collection charges
Service charges • electricity revehje
11 445 635
711 731
32.4%
2 491 619
21.8%
203 351
54.2%
293 317
47.6%
3.6%
Service charges • water revehje
4 075 549
835 873
20.5%
828 741
20.3%
664 614
40.8%
915 736
49.4%
(9.5%)
Service charges • sahitatioh revehue
937 495
210 031
22.4%
209 081
22.3%
419 111
44.7%
202 382
43.9%
3.3%
Service charges • refuse revenue
1261 245
322 280
25.6%
309 870
24.6%
632 150
50.1%
291 382
50.2%
6.3%
Service charges • crther
343
343
(100.0%)
Rental of facilities and equipment
136 321
27 218
20.0%
32 587
23.9%
59 805
43.9%
27 710
43.9%
17.6%
Interest earned • external investments
43 039
19 939
46.3%
20 191
46.9%
40129
93.1%
10 630
29.4%
39.9%
Interest earned - outstanding debtors
238 451
131 570
55.2%
146 274
61.3%
277 344
116.5%
103 363
93.1%
41.5%
Dividends received
Fines
198 653
58 995
29.7%
96 605
43.6%
155 600
78.3%
130 302
67.2%
(25.9%)
Licences and permits
60 564
8 922
14.7%
13 160
21.7%
22 081
36.5%
12 127
36.2%
8.5%
Agency services
9 299
Transfers recognised • operational
4 240 323
434 867
33.8%
316 699
31.1%
751 566
64.9%
230 749
69.0%
7.0%
Other owfi revenue
799 117
176 627
9.8%
216 415
12.0%
393 042
21.8%
194 892
50.2%
11.0%
Gains on disposal of PPE
600
(100.0%)
Operating Expenditure
28 281 950
6 043 364
21.4%
6 803 007
24.1%
12 846 372
45.4%
7 491 909
51.5%
(9.2%)
Employee related costs
622 096
938 916
25.4%
942 943
25.5%
881 859
50.9%
950 401
49.7%
(.4%)
Remuneration of councillors
125 334
28 169
22.4%
29 899
23.8%
58 063
46.1%
28 933
48.7%
3.2%
Debt impairment
908 053
246 752
27.2%
250 391
27.6%
497 143
54.7%
110 368
18.2%
126.9%
Depreciation and asset impairment
258 208
221 634
17.6%
348 626
27.7%
570 311
45.3%
279 327
46.5%
24.8%
Finance charges
057 982
124 086
11.7%
429 533
40.6%
553 674
52.3%
277 389
51.2%
54.9%
Bulk purchases
956 609
526 158
25.4%
154 348
21.6%
4 680 505
47.0%
972 398
57.5%
(27.5%)
Other Materials
283 940
40 641
14.3%
53 877
19.0%
94 518
33.3%
76 336
33.2%
(29.4%)
Contracted services
738 440
470 181
17.2%
844 036
30.8%
314 218
43.0%
719 385
71.7%
17.3%
Transfers and grants
288 055
(243 755)
(34.6%)
43 176
15.0%
(200 579)
(69.6%)
39 437
21.5%
9.5%
Other expenditure
4 042 732
691 028
17.1%
702 622
17.4%
393 650
34.5%
036 083
45.3%
(32.2%)
Loss on disposal of PPE
1
(496)
(49 588.3%)
3 502
350 193.9%
3 006
300 605.6%
1802
94.3%
Surplus/(Deficit)
1 927 919
2 370 647
284104
2 654 751
(776 385)
Transfers recognised • capital
370 209
216 305
9.1%
715 161
30.2%
931 466
39.3%
755 496
38.9%
(5.3%)
Contributions recognised • capital
Contributed assets
Surplus((Deficit] after capital transfers and contributions
4 298 127
2 586 952
999 265
3 586 217
(20 890]
Taxation
(500)
150
(30.0%)
150
(30.0%)
(100.0%)
Surplus/(Deficit) after taxation
4 298 627
2 586 952
999 115
3 586 067
(20 890)
Attributable to minorities
Surplus/(Deficit) attributable to municipality
4 298 627
2 586 952
999 115
3 586 067
(20 890]
Share of surplus/ (deficit) of associate
Surplus/(Deficit) for the year
4 298 627
2 586 952
999 115
3 586 067
(20 890)
Part 2: Capital Revenue and Expenditure
2016/17
2015/16
Budget
1 First Quarter
1 Second Quarter
Yeart
oDate
Second Quarter
R thousands
Main
appropriation
Actual
Expenditure
lstQas%0f
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Q2 of 2015/16
toQ2 0/2016/17
Capital Revenue and Expenditure
Source of Finance
4465 209
280 755
6.3%
887 599
19.9%
1 168 354
26.2%
1 068 767
37.7%
(17.0%)
National Government
2 331 654
215 340
9.2%
713 653
30.6%
928 992
39.8%
730 639
38.5%
(2.3%)
Provincial Government
38 355
1818
4.7%
18 229
47.5%
20 047
52.3%
2 209
6.4%
725.3%
District Municipality
Other transfers and grants
200
Transfers recognised ■ capital
2 370 209
217 157
9.2%
731 881
30.9%
949 039
40.0%
732 848
37.9%
(.1%)
Borrowing
1 000 000
58 779
5.9%
125 104
12.5%
183 883
18.4%
305 509
39.0%
(59.1%)
Internally generated funds
985 000
336
5 019
.5%
5 355
.5%
2188
6.3%
129.4%
Public contributions and donations
no 000
4 482
4.1%
25 594
23.3%
30 077
27.3%
28 222
32.1%
(9.3%)
Capital Expenditure Standard Classification
4465 209
280 755
6.3%
887 599
19.9%
1 168 354
26.2%
1 068 767
37.7%
(17.0%)
Governance and Administration
368 484
28 895
7.8%
40 689
11.0%
69 584
18.9%
71278
38.4%
(42.9%)
Executive 4 Council
58 784
336
.6%
17 419
29.6%
17 755
30.2%
22 549
20.0%
(22.7%)
Budget & Treasury Office
16 388
54.6%
(100.0%)
Corporate Services
309 700
28 559
9.2%
23 270
7.5%
51 829
16.7%
32 341
45.0%
(28.0%)
Community and Public Safety
746 104
68 229
9.1%
287 268
38.5%
355 498
47.6%
171 656
21.9%
67.4%
Community & Social Services
21 200
6 572
31.0%
2182
10.3%
8 754
41.3%
4 514
13.3%
(51.7%)
Sport And Reoreation
103 000
17 115
16.6%
9 608
9.3%
26 723
25.9%
10 185
7.9%
(5.7%)
Publio Safety
41000
420
1.0%
1805
4.4%
2 225
5.4%
1277
15.0%
41.3%
Housing
537 704
42 039
7.8%
254 530
47.3%
296 569
55.2%
141543
23.7%
79.8%
Health
43 200
2 083
4.8%
19144
44.3%
21 228
49.1%
14 137
35.2%
35.4%
Economic and Environmental Services
1 293 506
142 588
11.0%
271 636
21.0%
414224
32.0%
423 584
35.8%
(35.9%)
Planning and Development
65 400
4 330
6.6%
13 891
21.2%
18 221
27.9%
(100.0%)
Road Transport
1 225 106
138 257
11.3%
257 745
21.0%
396 003
32.3%
423 584
37.8%
(39.2%)
Environmental Protection
3 000
Trading Services
2 024615
41043
2.0%
282 629
14.0%
323 672
16.0%
398 916
55.9%
(29.2%)
Electricity
1 428 665
38 596
2.7%
99 596
7.0%
138 193
9.7%
129 458
41.5%
(23.1%)
Water
100 500
18 250
18.2%
18 250
18.2%
46 440
41.8%
(60.7%)
Waste Water Management
474 450
2 447
.5%
159 022
33.5%
161469
34.0%
215 341
79.1%
(26.2%)
Waste Management
21000
5 760
27.4%
5 760
27.4%
7 678
73.3%
(25.0%)
Other
32 500
5 377
16.5%
5 377
16.5%
3 333
37.3%
61.3%
Part 3: Cash Receipts and Payments
R thousands
1 2016/17
2015/16
Q2 Of 2015/16
toQ2 of 2016/17
Budget
1 First Quarter
1 Second Quarter
Yeart
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas% 0 f
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Cash Flow from Operating Activities
Receipts
31 589 444
9 090 882
28.8%
7 648 339
24.2%
16 739 221
53.0%
7 396 127
54.9%
3.4%
Property rates, penalties and collection charges
5 533 559
1 475 960
26.7%
1 405 523
25.4%
2 881 483
52.1%
1 302 337
53.8%
7.9%
Service charges
17 011 229
5 079 915
29.9%
3 839 659
22.6%
8 919 574
52.4%
3 702 816
52.6%
3.7%
Other revehje
2 187 493
271 761
12.4%
358 766
16.4%
630 527
28.8%
365 030
52.7%
(1.7%)
Government • operating
4 240 323
1 780 763
42.0%
1 153 708
27.2%
2 934 471
69.2%
1095 244
58.2%
5.3%
Government • capital
2 370 209
330 974
14.0%
724 219
30.6%
1 055 193
44.5%
816 708
46.9%
(11.3%)
Interest
246 831
151 509
61.4%
166 464
67.5%
317 973
128.9%
113 992
115.0%
46.0%
Dividends
Payments
(25 896 832)
(10 612 708)
41.0%
(6 310 352)
24.4%
(16 923 059)
65.3%
(6 206 026)
61.4%
1.7%
Suppliers and employees
(24 550 779)
(10 173 178)
41.4%
(5 837 588)
23.8%
(16 010 766)
65.2%
(5 889 201)
62.4%
(.9%)
Finance charges
(1 057 999)
(124 086)
11.7%
(429 588)
40.6%
(553 674)
52.3%
(277 389)
51.2%
54.9%
Transfers and grants
(288 055)
(315 444)
109.5%
(43 176)
15.0%
(358 620)
124.5%
(39 437)
21.5%
9.5%
Net Cash froni/(used) Operating Activities
5 692 612
(1 521 826)
(26.7%)
1 337 987
23.5%
(183 839)
(3.2%)
1 190 100
13.6%
12.4%
Cash Flow from Investing Activities
Receipts
(541 804)
1 167 091
(215.4%)
(247 235)
45.6%
919 856
(169.8%)
(157 554)
517.1%
56.9%
Proceeds on disposal of PPE
29 091
59 357
88 443
23 619
151.3%
Decrease in non-current detrtors
(241 572)
514 940
(213.2%)
(72 043)
29.8%
442 396
(183.3%)
(235 131)
(69.4%)
Decrease in other non-current receivables
2 759
623 635
22 606.0%
(245 676)
(8 905.5%)
377 959
13 700.6%
60 922
276.3%
(503.3%)
Decrease (increase) in non-current investments
(302 991)
(574)
.2%
11 127
(3.7%)
10 553
(3.5%)
(6 965)
(38.4%)
(259.8%)
Payments
(4339 234)
(280 755)
6.5%
(887 599)
20.5%
(1 168 354)
26.9%
(1 068 767)
38.5%
(17.0%)
Capital assets
(4 339 234)
(280 755)
6.5%
(887 599)
20.5%
(1 168 354)
26.9%
(1 068 767)
38.5%
(17.0%)
Net Cash from/(used) Investing Activities
(4 881 039)
886 336
(18.2%)
(1 134835)
23.2%
(248 498)
5.1%
(1 226 321)
24.9%
(7.5%)
Cash Flow from Financing Activities
Receipts
1 007 366
960 710
95.4%
(45 889)
(4.6%)
914820
90.8%
3 462 416
336.1%
(101.3%)
Shortterm loans
955 000
(55 000)
900 000
3 785 000
(101.5%)
Borrowing long term/refinancing
1000 000
(330 000)
(100.0%)
Increase (decrease) in consumer deposits
7 388
5 710
77.5%
9111
123.7%
14 820
201.2%
7 416
140.0%
22.8%
Payments
(702 083)
(85 533)
12.2%
(126 150)
18.0%
(211 682)
30.2%
[3 276 235)
634.5%
(96.1%)
Repayment of borrowing
(702 083)
(85 533)
12.2%
(126 150)
18.0%
(211 682)
30.2%
(3 276 235)
634.5%
(96.1%)
Net Cash fromf(used) Financing Activities
305 283
875 177
286.7%
(172 039)
(56.4%)
703 138
230.3%
186 182
78.2%
(192.4%)
Net Increasel(Decrease) in cash held
1 116 856
239 687
21.5%
31 113
2.8%
270 801
24.2%
149 961
14.5%
(79.3%)
Cashfcash equivalents at the year begin:
2 012 796
1 186 049
53.9%
1 425 736
70.8%
1 186 049
53.9%
548 045
49.9%
160.1%
Cashfcasb equivalents at tbe year enq:
3 129 652
1 425 736
45.6%
1 456 850
46.5%
1 456 850
46.5%
698 006
37.2%
108.7%
Part 4: Debtor Age Analysis
R thousands
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
Actual Bad Debts Written Oft to
Debtors
Impairment -Bad Debts ito
Council Policy
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Debtors Age Analysis By Income Source
Trade and Other Receivables from Exchange Transactions - Water
335 526
18.1%
54 982
3.0%
36 314
2.0%
422 800
76.9%
849 602
22.1%
9 245
.5%
Trade and Other Receivables from Exchange Transactions • Eleciri
249 759
24.5%
19 925
2.0%
26 340
2.6%
725 151
71.0%
021 175
12.2%
7185
.7%
Receivables from Non-exchange Transactions - Property Rates
479 420
21.7%
68 293
3.1%
82 464
3.7%
583 956
71.5%
2 214 138
26.4%
3 729
.2%
Receivables from Exchange Transactions - Waste Water Managem
65 487
22.9%
8 328
2.9%
8 039
2.8%
203 510
71.3%
285 364
3.4%
2 557
.9%
Receivables from Exchange Transactions - Waste Management
101 820
19.5%
16 089
3.1%
14 602
2.8%
389 578
74.6%
522 088
6.2%
3 771
.7%
Receivables from Exchange Transactions - Property Rental Debtors
10 181
4.1%
1551
.6%
1118
.4%
236 801
94.9%
249 830
3.0%
2
Interest on Arrear Debtor Accounts
115 951
8.0%
42 512
2.9%
42 714
3.0%
246 111
86.1%
447 289
17.3%
10 187
.7%
Recoverable unauthorised, irregular or fruitless and wasteful Expen
Other
37 657
4.7%
281
17 257
2.2%
741 213
93.1%
796 408
9.5%
7 076
.9%
Total By Income Source
1 395 781
16.6%
211 946
2.5%
228 848
2.7%
6 549 120
78.1%
8 385 695
100.0%
43 713
.5%
Debtors Age Analysis By Customer Group
Organs of State
86 333
76.3%
13 834
12.1%
15 908
14.0%
(2 755)
(2.4%)
113 870
1.4%
Commercial
455 377
21.8%
39 929
1.9%
68 219
3.3%
525 257
73.0%
088 782
24.9%
12 884
.6%
Households
752 108
15.4%
133 318
2.7%
138 805
2.8%
846 798
79.0%
4 871 026
58.1%
24 855
.5%
Other
101 415
7.7%
24 364
1.9%
5 915
.5%
179 823
39.9%
312 017
15.6%
5 973
.5%
Total By Customer Group
1 395 781
16.6%
211 946
2.5%
228 848
2.7%
6 549 120
78.1%
8 385 695
100.0%
43 713
.5%
Part 5: Creditor Age Analysis
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
R thousands
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Creditor Age Analysis
Bulk Electricity
611 629
100.0%
611 629
16.4%
Bulk Water
175 765
100.0%
175 765
4.7%
PAYE deductions
90 933
100.0%
90 933
2.4%
VAT (output less input)
(88 240)
100.0%
(88 240)
(2.4%)
Pensions /Retirement
104 254
100.0%
104 254
2.8%
Loan repayments
326 150
100.0%
326 150
35.5%
Trade Creditors
983 528
100.0%
983 528
26.3%
Auditor-General
4 687
100.0%
4 687
.1%
Other
527 864
100.0%
527 854
14.1%
Total
3 736 625
100.0%
3 736 625
100.0%
Contact Details
Ujnicipal Manager
I Financial Manager
I Ms Lindiwe Kwele
Source Local Government Database
1. Ail figures in this repol are unaudited.
GAUTENG: EMFULENI (GT421)
STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 2ND QUARTER ENDED 31 DECEMBER 2016
Parti: Operating Revenue and Expenditure
R thousands
2016/17
2015116
Q2 Of 2015116
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Operating Revenue and Expenditure
Operating Revenue
6 093 014
1 550 764
25.5%
1 303 338
21.4%
2 854 102
46.8%
1 068 659
47.6%
22.0%
Property rates
787 747
163 786
20.8%
164 769
20.9%
328 555
41.7%
149 640
49.4%
10.1%
Property rates • penalties and collection charges
Service charges • electricity revehje
458 606
595 759
24.2%
411 550
16.7%
007 309
41.0%
426 105
50.1%
(3.4%)
Service charges • water revehje
264 814
361 652
28.6%
313 442
24.8%
675 094
53.4%
223 395
50.4%
40.3%
Service charges • sahitatioh revehue
401 706
89 341
22.2%
102 165
25.4%
191 506
47.7%
(35 695)
13.3%
(386.2%)
Service charges • refuse revenue
215 210
52 329
24.3%
65 618
30.5%
117 947
54.8%
49 210
50.0%
33.3%
Service charges • crther
29 653
1573
5.3%
2 226
7.5%
3 799
12.8%
1337
6.5%
66.4%
Rental of facilities and equipment
13 677
4 415
32.3%
4 703
34.4%
9118
66.7%
3100
35.6%
51.7%
Interest earned • external investments
8 912
350
3.9%
3 097
34.8%
3 448
38.7%
2 551
3 864.5%
21.4%
Interest earned - outstanding debtors
38 904
10474
26.9%
10 117
26.0%
20 591
52.9%
9 595
71.9%
5.4%
Dividends received
3
57.2%
(100.0%)
Fines
169 260
2 506
1.5%
2 823
1.7%
5 329
3.1%
3140
3.8%
(10.1%)
Licences and permits
13
19
145.0%
35
268.7%
54
413.7%
22
396.0%
56.6%
Agency services
Transfers recognised • operational
678 454
262 354
38.7%
215 878
31.8%
478 232
70.5%
227 650
72.6%
(5.2%)
Other owfi revenue
26 058
6 206
23.8%
6 914
26.5%
13 119
50.3%
6 260
11.9%
10.4%
Gains on disposal of PPE
2 348
80.6%
(100.0%)
Operating Expenditure
5 937 229
782 327
13.2%
1 374 797
23.2%
2157124
36.3%
1 185 988
39.8%
15.9%
Employee related costs
028 747
249 071
24.2%
269 834
26.2%
518 905
50.4%
227 257
47.6%
18.7%
Remuneration of councillors
47 828
11 722
24.5%
12 057
25.2%
23 779
49.7%
11 320
47.8%
6.5%
Debt impairment
737 005
Depreciation and asset impairment
459 225
111 222
28.2%
(100.0%)
Finance charges
10 332
10 515
101.8%
10 515
101.8%
(100.0%)
Bulk purchases
393 311
323 815
13.5%
839 208
35.1%
163 023
48.6%
511 366
46.3%
64.1%
Other Materials
24 527
7 808
31.8%
4 541
18.5%
12 348
50.3%
9 257
47.3%
(50.9%)
Contracted services
188 835
5 716
3.0%
17 129
9.1%
22 845
12.1%
102 449
71.2%
(83.3%)
Transfers and grants
Other expenditure
047 417
184 194
17.6%
221 514
21.1%
405 708
38.7%
213 117
52.5%
3.9%
Loss on disposal of PPE
Surplus/(Deficit)
155 784
768 438
{71460)
696 978
(117 329)
Transfers recognised • capital
Contributions recognised • capital
Contributed assets
189 889
5 047
2.7%
78 854
41.5%
83 901
44.2%
74 832
19.4%
5.4%
Surplus((Deficit] after capital transfers and contributions
345 673
773 485
7 395
780 880
(42 497)
Taxation
Surplus/(Deficit) after taxation
345 673
773 485
7 395
780 880
(42 497)
Attributable to minorities
Surplus/(Deficit) attributable to municipality
345 673
773 485
7 395
780 880
(42 497)
Share of surplus/ (deficit) of associate
Surplus/(Deficit) for the year
345 673
773 485
7 395
780 880
(42 497)
Part 2: Capital Revenue and Expenditure
2016/17
2015/16
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
R thousands
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Q2 Of 2015/16
toQ2 of 2016/17
Capital Revenue and Expenditure
Source of Finance
345 673
12 512
3.6%
47 281
13.7%
59 793
17.3%
50 035
19.7%
(5.5%)
National Government
168 965
8 937
5.3%
36 330
21.5%
45 267
26.8%
32 463
18.1%
11.9%
Provincial Government
18 220
2 978
16.3%
5 816
31.9%
8 794
48.3%
7 493
32.0%
(22.4%)
District Municipality
2 704
Other transfers and grants
Transfers recognised capital
189 889
11915
6.3%
42146
22.2%
54061
28.5%
39 956
19.3%
5.5%
Borrowing
Internally generated funds
155 784
597
.4%
5135
3.3%
5 732
3.7%
10 079
20.8%
(49.1%)
Public contributions and donations
Capital Expenditure Standard Classification
345 673
12 512
3.6%
47 281
13.7%
59 793
17.3%
50 035
19.7%
(5.5%)
Governance and Administration
31 800
597
1.9%
4967
15.6%
5 564
17.5%
803
9.8%
518.6%
Executive 4 Council
450
543
120.7%
205
45.5%
748
166.2%
289
(29.1%)
Budget & Treasury Office
19 600
54
.3%
1658
8.5%
1712
8.7%
514
6.2%
222.5%
Corporate Services
11 750
3105
26.4%
3105
26.4%
(100.0%)
Community and Public Safety
67 103
Community & Social Services
27 321
Sport And Reoreation
25 782
Publio Safety
Housing
Health
14 000
Economic and Environmental Services
87 109
11915
13.7%
42 314
48.6%
54229
62.3%
49 232
79.9%
(14.1%)
Planning and Development
15 376
11 915
77.5%
42 314
275.2%
54 229
352.7%
49 232
905.2%
(14.1%)
Road Transport
71 733
Environmental Protection
Trading Services
159 661
Electricity
74 600
Water
76 261
Waste Water Management
Waste Management
8 800
Other
Part 3: Cash Receipts and Payments
R thousands
2016/17
2015/16
Q2 Of 2015/16
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%0f
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Cash Flow from Operating Activities
Receipts
5 256 488
1 340 778
25.5%
1 169 789
22.3%
2 510 567
47.8%
1 108 097
49.8%
5.6%
Property rates, penalties and collection charges
622 320
122 071
19.6%
135 772
21.8%
257 843
41.4%
124 229
47.2%
9.3%
Service charges
3 509 001
537 022
15.3%
481 887
13.7%
018 909
29.0%
597 245
45.8%
(19.3%)
Other revehue
207 508
307 101
148.0%
256 328
123.5%
563 429
271.5%
170 883
114.2%
50.0%
Government • operating
682 074
253 575
37.2%
202 861
29.7%
456 438
66.9%
195 854
58.0%
3.6%
Government • capital
187 769
106 786
56.9%
78 022
41.6%
184 788
93.4%
7 231
25.8%
979.0%
Interest
47 815
14 243
29.8%
14 918
31.2%
29 152
61.0%
12 542
75.8%
18.0%
Dividends
3
57.2%
(100.0%)
Payments
(4909 371)
(1 399 684)
28.5%
(1 055 207)
21.5%
(2 454891)
50.0%
(1 206 089)
64.1%
(12.5%)
Suppliers and employees
(4 899 039)
(1 397 678)
28.5%
(1 052 133)
21.5%
(2 449 811)
50.0%
(1 204 024)
54.1%
(12.6%)
Finance charges
(10 332)
(2 008)
19.4%
(3 074)
29.8%
(5 080)
49.2%
(2 055)
110.0%
43.8%
Transfers and grants
Net Cash froni/(used) Operating Activities
347 118
(58 906)
(17.0%)
114582
33.0%
55 676
16.0%
(97 992)
(19.9%)
(216.9%)
Cash Flow from Investing Activities
Receipts
20 153
265
20 418
151771
7 611.0%
(99.8%)
Proceeds on disposal of PPE
Decrease in non-current detrtors
Decrease in other non-current receivables
Decrease (increase) in non-current investments
20 153
265
20418
151 771
(99.8%)
Payments
(328 917)
(57 907)
17.6%
(79 331)
24.1%
(137 238)
41.7%
(47 549)
27.8%
66.8%
Capital assets
(328 917)
(57 907)
17.6%
(79 331)
24.1%
(137 238)
41.7%
(47 549)
27.8%
65.8%
Net Cash from/(used) Investing Activities
(328 917)
(37 755)
11.5%
(79 066)
24.0%
(116 820)
35.5%
104222
(15.0%)
(175.9%)
Cash Flow from Financing Activities
Receipts
144500
271.7%
(100.0%)
Shortterm loans
144 500
271.7%
(100.0%)
Borrowing long term/refinancing
Increase (decrease) in consumer deposits
Payments
(16 800)
(247 613)
278.9%
(100.0%)
Repayment of borrowing
(16 800)
(247 513)
278.9%
(100.0%)
Net Cash fromf(used) Financing Activities
(16 800)
(103 113)
(100.0%)
Net Increasel(Decrease) in cash held
1400
(96 661]
(6 902.6%)
35 516
2 536.3%
(61 144)
(4 366.4%)
(96 882]
(30.7%)
(136.7%)
Cashfcash equivalents at the year begin:
123 982
400
.3%
(96 280)
(77.6%)
400
.3%
41759
(29.9%)
(330.5%)
Cashfcasb equivalents at tbe year enq:
125 382
(96 260)
(76.8%)
(60 744)
(48.4%)
(60 744)
(48.4%)
(55123)
(31.3%)
10.2%
Part 4: Debtor Age Analysis
R thousands
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
Actual Bad Debts Written Oft to
Debtors
Impairment -Bad Debts ito
Council Policy
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Debtors Age Analysis By Income Source
Trade and Other Receivables from Exchange Transactions - Water
146 016
5.1%
91900
3.2%
68 939
2.4%
580 445
39.4%
887 350
49.2%
Trade and Other Receivables from Exchange Transactions • Eleciri
67 080
16.2%
22 112
5.3%
16 435
4.0%
309 434
74.6%
415 111
7.1%
Receivables from Non-exchange Transactions - Property Rates
46 124
7.6%
17 881
2.9%
15 301
2.5%
528 933
87.0%
608 288
10.4%
Receivables from Exchange Transactions - Waste Water Managem
32 743
3.7%
22 528
2.6%
16 393
1.9%
808 401
91.9%
880 065
15.0%
Receivables from Exchange Transactions - Waste Management
19 897
3.6%
13 981
2.5%
9 912
1.8%
509 396
92.1%
553 186
9.4%
Receivables from Exchange Transactions - Properly Rental Debtors
Interest on Arrear Debtor Accounts
Recoverable unauthorised, irregular or fruitless and wasteful Expen
Other
13 524
2.6%
6 495
1.2%
2 351
.5%
499 341
95.7%
521 711
3.9%
Total By Income Source
325 383
5.5%
174 897
3.0%
129 382
2.2%
5 236 049
89.3%
5 865 712
100.0%
Debtors Age Analysis By Customer Group
Organs of State
25 301
7.5%
10 579
3.2%
8 903
2.6%
293 591
86.7%
338 475
5.8%
Commercial
102 816
23.5%
23 274
5.3%
18 353
4.2%
293 307
67.0%
437 750
7.5%
Households
195 533
3.9%
134 920
2.7%
100 020
2.0%
4 555 277
91.4%
4 985 350
85.0%
Other
1634
1.6%
6 025
5.8%
2106
2.0%
93 873
90.6%
103 637
1.8%
Total By Customer Group
325 383
5.5%
174 897
3.0%
129 382
2.2%
5 236 049
89.3%
5 865 712
100.0%
Part 5: Creditor Age Analysis
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
R thousands
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Creditor Age Analysis
Bulk Electricity
Bulk Water
PAYE deductions
VAT (output less input)
Pensions /Retirement
Loan repayments
Trade Creditors
Auditor-General
Other
215 734
131 179
19 537
100.0%
36.6%
6.1%
20 227
2 727
13.4%
.8%
300 396
93.1%
215 734
151 406
323 210
31.2%
21.9%
46.8%
Total
366 500
53.1%
22 954
3.3%
300 896
43.6%
690 350
100.0%
Contact Details
Ujnicipal Manager
I Financial Manager
I Mr Yunus Chamda (actingl
I Mr Brenflon Scholtz (actingl
Source Local Government Database
1. Ail figures in this repol are unaudited.
GAUTENG: MIDVAAL (GT422)
STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 2ND QUARTER ENDED 31 DECEMBER 2016
Parti: Operating Revenue and Expenditure
R thousands
2016/17
2015116
Q2 Of 2015116
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Operating Revenue and Expenditure
Operating Revenue
922 965
231 975
25.1%
220 975
23.9%
452 950
49.1%
235 288
50.9%
(6.1%)
Property rates
154 255
39 876
25.9%
41306
26.8%
81 181
52.6%
37 215
50.8%
11.0%
Property rates • penalties and collection charges
Service charges • electricity revehje
318 910
86 783
27.2%
77 000
24.1%
163 783
51.4%
70 785
46.5%
8.8%
Service charges • water revehje
172 344
39 277
22.8%
39 181
22.7%
78 458
45.5%
39 932
43.8%
(1.9%)
Service charges • sahitatioh revehue
38 223
8146
21.3%
8 714
22.8%
16 860
44.1%
8 549
48.7%
1.9%
Service charges • refuse revenue
34 261
7 617
22.2%
7 765
22.7%
15 383
44.9%
7 863
46.6%
(1.2%)
Service charges • crther
35
(100.0%)
Rental of facilities and equipment
222
222
114
8.1%
95.4%
Interest earned • external investments
3 800
2 659
70.0%
2 077
54.7%
4 736
124.6%
2 754
152.8%
(24.6%)
Interest earned - outstanding debtors
8 400
1319
15.7%
1319
15.7%
679
11.3%
94.2%
Dividends received
Fines
52 823
1997
3.8%
2 784
5.3%
4 781
9.1%
2 747
10.1%
1.3%
Licences and permits
Agency services
Transfers recognised • operational
96 253
39 681
41.2%
26 886
27.9%
66 567
69.2%
51 232
97.3%
(47.5%)
Other owfi revenue
43 696
5 938
13.6%
13 722
31.4%
19 660
45.0%
13 383
71.0%
2.5%
Gains on disposal of PPE
Operating Expenditure
1 016 497
226 377
22.3%
219 406
21.6%
445 783
43.9%
217 328
44.3%
1.0%
Employee related costs
225 742
51 003
22.6%
53174
23.6%
104 177
46.1%
50 771
45.3%
4.7%
Remuneration of councillors
10 741
2 386
22.2%
2 525
23.5%
4 911
45.7%
2 348
48.3%
7.6%
Debt impairment
85 824
21 456
25.0%
21 456
25.0%
42 912
50.0%
21 380
50.0%
.4%
Depreciation and asset impairment
144 869
28 470
19.7%
19 108
13.2%
47 578
32.8%
23 998
41.6%
(20.4%)
Finance charges
17 921
504
2.8%
7 806
43.6%
8 310
46.4%
7 690
43.4%
1.5%
Bulk purchases
350 836
93 635
26.7%
72141
20.6%
165 776
47.3%
71 208
47.4%
1.3%
Other Materials
7 065
7 065
7 065
Contracted services
63 226
8 689
13.7%
15433
24.4%
24 122
38.2%
12 544
37.4%
23.0%
Transfers and grants
58
58
(100.0%)
Other expenditure
117 339
20 234
17.2%
20 608
17.6%
40 842
34.8%
20 291
33.5%
1.6%
Loss on disposal of PPE
33
33
33
Surplus/(Deficit)
(93 532]
5 598
1569
7167
17 960
Transfers recognised • capital
40 369
3 424
8.5%
7 324
18.1%
10 748
26.6%
8 460
44.7%
(13.4%)
Contributions recognised • capital
Contributed assets
(144)
(3 263)
(3 407)
(100.0%)
Surplus((Deficit] after capital transfers and contributions
(53 163)
8 878
5 629
14 508
26 420
Taxation
Surplus/(Deficit) after taxation
(53 163]
8 878
5 629
14 508
26 420
Attributable to minorities
Surplus/(Deficit) attributable to municipality
(53 163]
8 878
5 629
14 508
26 420
Share of surplus/ (deficit) of associate
Surplus/(Deficit) for the year
(53 163]
8 878
5 629
14 508
26 420
Part 2: Capital Revenue and Expenditure
R thousands
1 2016/17
2015/16
Q2 Of 2015/16
toQ2 of 2016/17
Budget
1 First Quarter
1 Second Quarter
Yeart
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Capital Revenue and Expenditure
Source of Finance
81 969
9 838
12.0%
15 961
19.5%
25 799
31.5%
14 723
23.8%
8.4%
National Government
38 039
4122
10.8%
9 212
24.2%
13 334
35.1%
5 010
30.5%
83.9%
Provincial Government
2 330
214
9.2%
69
3.0%
284
12.2%
205
5.7%
(66.2%)
District Municipality
Other transfers and grants
Transfers recognised ■ capital
40 369
4336
10.7%
9 281
23.0%
13 617
33.7%
5 214
28.1%
78.0%
Borrowing
20 100
2 672
13.3%
4 646
23.1%
7 318
36.4%
7 880
23.3%
(41.0%)
Internally generated funds
8 980
2 686
29.9%
1798
20.0%
4 484
49.9%
995
43.2%
80.6%
Public contributions and donations
12 520
144
1.1%
237
1.9%
380
3.0%
634
5.0%
(62.7%)
Capital Expenditure Standard Classification
81 969
9 838
12.0%
15 961
19.5%
25 799
31.5%
14 723
23.8%
8.4%
Governance and Administration
1400
1446
103.3%
662
47.3%
2108
150.6%
525
41.6%
26.2%
Executive 4 Council
650
541
83.2%
541
83.2%
(100.0%)
Budget & Treasury Office
85
32
37.8%
44
52.1%
76
89.9%
238
96.0%
(81.4%)
Corporate Services
665
1414
212.6%
77
11.6%
1491
224.2%
287
27.8%
(73.0%)
Community and Public Safety
12 355
782
6.3%
462
3.7%
1244
10.1%
1628
19.2%
(71.6%)
Community & Social Services
2 530
198
7.8%
89
3.5%
287
11.4%
560
25.8%
(84.1%)
Sport And Reoreation
3 805
406
10.7%
406
10.7%
321
22.3%
(100.0%)
Publio Safety
4 600
34
.7%
341
7.4%
374
8.1%
746
28.3%
(54.3%)
Housing
1420
144
10.1%
32
2.3%
176
12.4%
1.0%
(100.0%)
Health
Economic and Environmental Services
6 689
2 024
30.3%
4261
63.7%
6 285
94.0%
2 281
58.1%
86.8%
Planning and Development
50
19
37.7%
19
37.7%
(100.0%)
Road Transport
6 639
2 024
30.5%
4 242
63.9%
6 266
94.4%
2 281
58.1%
86.0%
Environmental Protection
Trading Services
61525
5 586
9.1%
10 576
17.2%
16 162
26.3%
10 290
20.6%
2.8%
Electricity
24 260
3 360
13.9%
1028
4.2%
4 388
18.1%
964
8.7%
6.6%
Water
18 900
1146
6.1%
4 328
22.9%
5475
29.0%
2 805
17.7%
54.3%
Waste Water Management
16 345
1048
6.4%
5111
31.3%
6159
37.7%
4 802
34.0%
6.4%
Waste Management
2 020
31
1.6%
108
5.3%
139
6.9%
1719
30.5%
(93.7%)
Other
Part 3: Cash Receipts and Payments
R thousands
2016/17
2015116
Q2 Of 2015116
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%0f
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Cash Flow from Operating Activities
Receipts
871744
285 534
32.8%
207 431
23.8%
492 965
56.5%
206 031
46.1%
.7%
Property rates, penalties and collection charges
154 255
39 876
25.9%
41306
26.8%
81 181
52.6%
35 894
49.9%
15.1%
Service charges
468 903
169 788
36.2%
94 164
20.1%
263 952
56.3%
108 103
39.6%
(12.9%)
Other revehje
99 7S9
30 107
30.2%
34 356
34.4%
64462
84.6%
23 981
48.3%
43.3%
Government • operating
96 253
39 881
41.2%
26 888
27.9%
66 567
59.2%
26 153
59.0%
2.8%
Government • capital
40 369
3 424
8.5%
7 324
18.1%
10 748
26.6%
8 460
80.7%
(13.4%)
Interest
12 200
2 859
21.8%
3 395
27.8%
6 054
49.6%
3 440
58.0%
(1.3%)
Dividends
Payments
(786 559)
(200 704)
25.5%
(168 386)
21.4%
(369 090)
46.9%
(171 619)
47.3%
(1.9%)
Suppliers and employees
(768 638)
(200 200)
26.0%
(160 580)
20.9%
(360 780)
46.9%
(163 191)
47.8%
(1.6%)
Finance charges
(17 921)
(504)
2.8%
(7 808)
43.6%
(8 310)
46.4%
(8 423)
47.4%
(7.4%)
Transfers and grants
Net Cash froni/(used) Operating Activities
85 185
84 829
99.6%
39 045
45.8%
123 875
145.4%
34412
40.4%
13.5%
Cash Flow from Investing Activities
Receipts
100
144
144.0%
3 382
3 382.0%
3 526
3 525.9%
(100.0%)
Proceeds on disposal of PPE
100
144
144.0%
3 382
3 382.0%
3 526
3 525.9%
(100.0%)
Decrease in non-current detrtors
Decrease in other non-current receivables
Decrease (increase) in non-current investments
Payments
(81 969)
(9 838)
12.0%
(15 961)
19.5%
(25 799)
31.5%
(14723)
23.8%
8.4%
Capital assets
(81 969)
(9 838)
12.0%
(15 961)
19.5%
(25 799)
31.5%
(14 723)
23.8%
3.4%
Net Cash from/(used) Investing Activities
(81 869)
[9 694)
11.8%
(12 579)
15.4%
(22 273)
27.2%
(14723)
11.8%
(14.6%)
Cash Flow from Financing Activities
Receipts
15 300
17
.1%
17
.1%
645
32.7%
(100.0%)
Shortterm loans
Borrowing long term/refinancing
15 300
(17)
(.1%)
(17)
(.1%)
545
(100.0%)
Increase (decrease) in consumer deposits
34
34
13.9%
Payments
(24 440)
(1 297)
5.3%
(9 392)
38.4%
(10 690)
43.7%
(1 519)
32.1%
518.4%
Repayment of borrowing
(24 440)
(1 297)
5.3%
(9 392)
38.4%
(10 690)
43.7%
(1 519)
32.1%
518.4%
Net Cash fromf(used) Financing Activities
(9 140)
(1281)
14.0%
(9 392)
102.8%
(10 673)
116.8%
(874)
32.1%
974.8%
Net Increasel(Decrease) in cash held
(5 824]
73 854
(1 268.1%)
17 074
(293.2%)
90 929
(1 561.3%)
18 815
(196.1%)
(9.2%)
Cashfcash equivalents at the year begin:
50 542
100 000
197.9%
173 854
344.0%
100 000
197.9%
101 991
126.3%
70.5%
Cashfcash equivalents at the year enq:
44 718
173 854
388.8%
190 928
427.0%
190 928
427.0%
120 806
319.8%
58.0%
Part 4: Debtor Age Analysis
R thousands
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
Actual Bad Debts Written Oft to
Debtors
Impairment -Bad Debts ito
Council Policy
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Debtors Age Analysis By Income Source
Trade and Other Receivables from Exchange Transactions - Water
9 940
20.0%
3 949
8.0%
2 402
4.8%
33 295
67.1%
49 535
28.4%
1656
3.0%
Trade and Other Receivables from Exchange Transactions • Eleciri
15 958
53.1%
4 828
16.1%
940
3.1%
8 344
27.8%
30 058
17.2%
660
2.0%
Receivables from Non-exchange Transactions - Property Rates
12 030
22.3%
6 993
13.0%
3 306
6.1%
31 622
53.6%
53 955
30.9%
970
1.0%
Receivables from Exchange Transactions - Waste Water Managem
2 294
24.3%
673
7.1%
423
4.5%
6 052
54.1%
9 452
5.4%
1345
14.0%
Receivables from Exchange Transactions - Waste Management
2 248
19.0%
677
5.7%
463
3.9%
8 421
71.3%
11 809
6.8%
108 526
919.0%
Receivables from Exchange Transactions - Properly Rental Debtors
Interest on Arrear Debtor Accounts
657
4.0%
607
3.7%
540
3.3%
14 808
89.1%
16 612
9.5%
Recoverable unauthorised, irregular or fruitless and wasteful Expen
Other
(30 743)
(1 066.9%)
6177
214.3%
3 574
124.0%
23 874
828.5%
2 882
1.7%
Total By Income Source
12 381
7.1%
23 907
13.7%
11 649
6.7%
126 427
72.5%
174 364
100.0%
113 157
64.0%
Debtors Age Analysis By Customer Group
Organs of State
(3 297)
359.8%
221
(24.1%)
183
(17.8%)
1997
(217.9%)
(916)
(.5%)
Commercial
594
2.1%
12 352
43.8%
1122
4.0%
14 134
50.1%
28 201
16.2%
Households
15 085
10.3%
11 334
7.7%
10 354
7.0%
110 298
75.0%
147 079
34.4%
113 157
76.0%
Other
Total By Customer Group
12 381
7.1%
23 907
13.7%
11 649
6.7%
126 427
72.5%
174 364
100.0%
113 157
64.0%
Part 5: Creditor Age Analysis
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
R thousands
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Creditor Age Analysis
Bulk Electricity
Bulk Water
PAYE deductions
VAT (output less input)
Pensions /Retirement
Loan repayments
Trade Creditors
Auditor-General
Other
17 008
7 877
(1 555)
100.0%
100.0%
100.0%
17 008
7 877
(1 555)
72.9%
33.8%
(6.7%)
Total
23 329
100.0%
23 329
100.0%
Contact Details
Ujnicipal Manager
I Financial Manager
I MrASAIbendeKlerk
I Mrs Annette van Schalkwyk
Source Local Government Database
1. Ail figures in this repol are unaudited.
GAUTENG: LESEDI (GT423)
STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 2ND QUARTER ENDED 31 DECEMBER 2016
Parti: Operating Revenue and Expenditure
R thousands
2016/17
2015116
Q2 Of 2015116
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Operating Revenue and Expenditure
Operating Revenue
726 416
187 516
25.8%
181 827
25.0%
369 343
50.8%
99 580
52.4%
82.6%
Property rates
98 270
24 178
24.6%
24 223
24.6%
48 399
49.3%
14 812
52.6%
63.5%
Property rates • penalties and collection charges
Service charges • electricity revehje
288 970
78 128
27.0%
76 411
26.4%
154 538
53.5%
27 583
56.5%
177.0%
Service charges • water revehje
110 353
26 583
24.1%
25 188
22.8%
51749
46.9%
14 951
46.5%
68.5%
Service charges • sahitatioh revehue
25 317
6 814
26.9%
6 274
24.8%
13 088
51.7%
3 911
53.8%
60.4%
Service charges • refuse revenue
30 193
7 807
25.2%
8139
27.0%
15 748
52.2%
4 538
49.8%
79.4%
Service charges • crther
1217
357
29.3%
294
24.1%
651
53.5%
255
15.2%
Rental of facilities and equipment
4 331
1197
27.6%
1002
23.1%
2199
50.8%
777
42.3%
29.0%
Interest earned • external investments
1000
257
25.7%
580
58.0%
837
83.7%
480
20.8%
Interest earned - outstanding debtors
13 700
1000
7.3%
2 328
17.0%
3 328
24.3%
3 457
71.3%
(32.7%)
Dividends received
Fines
46 518
1520
3.5%
2 328
5.0%
3 947
8.5%
7
39.5%
31 879.3%
Licences and permits
82
23
37.0%
23
37.0%
14
38.5%
88.8%
Agency services
Transfers recognised • operational
103 808
39 288
37.9%
34 323
33.1%
73 588
71.0%
26 949
45.1%
27.4%
Other owfi revenue
2 880
532
18.5%
717
24.9%
1249
43.4%
1848
82.2%
(61.1%)
Gains on disposal of PPE
Operating Expenditure
709 231
126 518
17.8%
109 740
15.5%
236 258
33.3%
105417
41.0%
4.1%
Employee related costs
154 837
38 585
24.9%
11 629
7.5%
50 215
32.4%
33 770
49.3%
(65.6%)
Remuneration of councillors
9 819
1890
19.3%
1515
15.4%
3 405
34.7%
2 916
49.8%
(48.0%)
Debt impairment
110 039
Depreciation and asset impairment
41808
Finance charges
10 388
1417
13.7%
1411
13.6%
2 828
27.3%
1441
50.8%
(2.1%)
Bulk purchases
262 981
65 158
24.8%
65 053
24.7%
130 211
49.5%
43 480
49.8%
49.6%
Other Materials
26 518
3 388
12.7%
6 310
23.8%
9 678
36.5%
4 732
33.6%
33.3%
Contracted services
838
99
15.5%
186
29.2%
285
44.8%
111
31.9%
68.8%
Transfers and grants
Other expenditure
92 247
16 000
17.3%
23 635
25.6%
39 838
43.0%
18 966
53.5%
24.6%
Loss on disposal of PPE
Surplus/(Deficit)
17185
60 998
72 087
133 085
(5 836]
Transfers recognised • capital
40 374
2 315
5.7%
4 515
11.2%
6 830
16.9%
1578
9.5%
186.2%
Contributions recognised • capital
Contributed assets
Surplus((Deficit] after capital transfers and contributions
57 559
63 314
76 602
139 915
(4 259)
Taxation
Surplus/(Deficit) after taxation
57 559
63 314
76 602
139 915
(4 259]
Attributable to minorities
Surplus/(Deficit) attributable to municipality
57 559
63 314
76 602
139 915
(4 259]
Share of surplus/ (deficit) of associate
Surplus/(Deficit) for the year
57 559
63 314
76 602
139 915
(4 259]
Part 2: Capital Revenue and Expenditure
2016/17
2015/16
Budget
1 First Quarter
1 Second Quarter
Yeart
oDate
Second Quarter
R thousands
Main
appropriation
Actual
Expenditure
lstQas% 0 f
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Q2 Of 2015/16
toQ2 0/2016/17
Capital Revenue and Expenditure
Source of Finance
57 on
3464
6.1%
6127
10.7%
9 591
16.8%
3 066
10.4%
99.8%
National Government
31204
2 430
7.8%
4 994
16.0%
7 424
23.8%
2139
7.0%
133.5%
Provincial Government
3 407
848
24.9%
848
24.9%
4
.3%
19 614.5%
District Municipality
Other transfers and grants
Transfers recognised ■ capital
34611
2 430
7.0%
5 842
16.9%
8 272
23.9%
2144
7.4%
172.5%
Borrowing
Internally generated funds
22 400
1034
4.6%
285
1.3%
1319
5.9%
923
17.1%
(69.1%)
Public contributions and donations
Capital Expenditure Standard Classification
57 on
3464
6.1%
6127
10.7%
9 591
16.8%
3 066
10.4%
99.8%
Governance and Administration
4700
1034
22.0%
324
6.9%
1358
28.9%
322
23.3%
.6%
Executive 4 Council
1400
1018
72.6%
346
24.7%
1362
97.3%
23.0%
(100.0%)
Budget & Treasury Office
Corporate Services
3 300
17
.5%
(22)
(.7%)
(4)
(.1%)
322
23.5%
(106.7%)
Community and Public Safety
4907
848
17.3%
848
17.3%
264
21.6%
220.6%
Community & Social Services
4 907
848
17.3%
848
17.3%
264
10.7%
220.6%
Sport And Recreation
Public Safety
Housing
Health
Economic and Environmental Services
15 500
2 015
13.0%
1131
7.3%
3146
20.3%
1421
59.9%
(20.4%)
Planning and Development
1000
Road Transport
14 500
2 015
13.9%
1131
7.8%
3146
21.7%
1421
59.9%
(20.4%)
Environmental Protection
Trading Services
31 904
415
1.3%
3 825
12.0%
4239
13.3%
1059
3.2%
261.2%
Electricity
11004
406
3.7%
406
3.7%
3
2.4%
12 391.4%
Water
7 500
415
5.5%
3 419
45.6%
3 833
51.1%
715
4.3%
378.1%
Waste Water Management
11 900
341
2.6%
(100.0%)
Waste Management
1500
Other
Part 3: Cash Receipts and Payments
R thousands
2016/17
2015/16
Q2 Of 2015/16
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas% 0 f
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Cash Flow from Operating Activities
Receipts
609 924
180 122
29.5%
155 298
25.5%
335 420
55.0%
138 562
53.2%
12.1%
Property rates, penalties and collection charges
77 634
17 079
22.0%
18 671
24.0%
35 750
46.0%
17 508
46.1%
6.6%
Service charges
362 785
82 131
22.6%
84 996
23.4%
167 127
46.1%
81 438
45.4%
4.4%
Other revehje
14 251
IS 241
107.0%
14 733
103.4%
29 975
210.3%
9 307
175.4%
58.3%
Government • operating
103 608
42 504
41.0%
31 523
30.5%
74 128
71.5%
29 548
58.4%
6.7%
Government • capital
40 374
22 714
56.3%
4 750
11.8%
27 454
68.0%
230
53.9%
1 965.2%
Interest
11 275
453
4.0%
525
4.7%
977
8.7%
431
12.2%
21.7%
Dividends
Payments
(552 589)
(158 847)
28.7%
(138 548)
25.1%
(297 395)
53.8%
(133 204)
55.7%
4.0%
Suppliers and employees
(547 016)
(158 847)
29.0%
(138 548)
25.3%
(297 395)
54.4%
(133 204)
57.2%
4.0%
Finance charges
(5 573)
Transfers and grants
Net Cash froni/(used) Operating Activities
57 334
21276
37.1%
16 749
29.2%
38 025
66.3%
5 358
36.4%
212.6%
Cash Flow from Investing Activities
Receipts
59
59
118
117
(49.3%)
Proceeds on dispdsal df PPE
59
59
118
117
(49.3%)
Decrease in non-current detMors
Decrease in other non-current receivables
Decrease (increase) in non-current investments
Payments
(57 oil)
(6 725)
11.8%
(6 235)
10.9%
(12 960)
22.7%
(4048)
35.4%
54.0%
Capital assets
(57 Oil)
(6 725)
11.8%
(6 235)
10.9%
(12 960)
22.7%
(4 048)
35.4%
54.0%
Net Cash from/(used) Investing Activities
(57 oil)
(6 666)
11.7%
(6 176)
10.8%
(12 842)
22.5%
(3 931)
35.2%
57.1%
Cash Flow from Financing Activities
Receipts
9
450
459
(13)
(3 562.8%)
Shortterm loans
Borrowing long term/refinancing
Increase (decrease) in consumer deposits
9
450
459
(13)
(3 562.8%)
Payments
(3 357)
[2 942)
96.0%
(100.0%)
Repayment of borrowing
(3 357)
(2 942)
95.0%
(100.0%)
Net Cash fromf(used) Financing Activities
(3 357)
9
(.3%)
450
{13.4%)
459
(13.7%)
(2 955)
96.3%
(115.2%)
Net Increasel(Decrease) in cash held
(3 033]
14 619
(482.0%)
11 023
(363.4%)
25 642
(845.4%)
(1527)
28.6%
(821.8%)
Cashfcash equivalents at the year begin:
8 207
14 988
182.6%
29 607
380.7%
14 988
182.6%
5 932
399.1%
Cashfcasb equivalents at tbe year end:
5174
29 607
572.2%
40 630
785.3%
40 630
785.3%
4404
20.6%
822.5%
Part 4: Debtor Age Analysis
R thousands
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
Actual Bad Debts Written Oft to
Debtors
Impairment -Bad Debts ito
Council Policy
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Debtors Age Analysis By Income Source
Trade and Other Receivables from Exchange Transactions - Water
9 588
5.7%
6 504
3.9%
6 436
3.9%
144 377
86.5%
166 904
31.4%
Trade and Other Receivables from Exchange Transactions • Eleciri
22 468
15.4%
5 709
3.9%
4 432
3.0%
113 515
77.7%
146 124
27.5%
Receivables from Non-exchange Transactions - Property Rates
7 296
12.1%
2 683
4.4%
2109
3.5%
48 379
80.0%
60 447
11.4%
Receivables from Exchange Transactions - Waste Water Managem
2 319
5.3%
1429
3.2%
1190
2.7%
39 123
88.8%
44 051
8.3%
Receivables from Exchange Transactions - Waste Management
2 702
4.1%
2 022
3.1%
1820
2.8%
59 394
90.1%
65 938
12.4%
Receivables from Exchange Transactions - Properly Rental Debtors
Interest on Arrear Debtor Accounts
Recoverable unauthorised, irregular or fruitless and wasteful Expen
Other
15 384
32.1%
795
1.7%
511
1.1%
31 195
85.1%
47 885
9.0%
Total By Income Source
59 757
11.2%
19 122
3.6%
16 497
3.1%
435 984
82.1%
531 359
100.0%
Debtors Age Analysis By Customer Group
Organs of State
3 370
13.5%
2 271
9.1%
1952
7.8%
17 284
69.5%
24 877
4.7%
Commercial
17 847
80.1%
1480
5.0%
1086
3.7%
9 294
31.3%
29 707
5.6%
Households
24 015
5.2%
15 313
3.3%
13 424
2.9%
408 961
88.6%
461 713
86.9%
Other
14 525
96.4%
58
.4%
35
.2%
444
2.9%
15 061
2.8%
Total By Customer Group
59 757
11.2%
19 122
3.6%
16 497
3.1%
435 984
82.1%
531 359
100.0%
Part 5: Creditor Age Analysis
R thousands
0-30 Days
31-60 Days
61-90 Days
Over 90 Days
1 Total 1
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Creditor Age Analysis
Bulk Electricity
55
.2%
16 871
57.9%
12 219
41.9%
29145
56.4%
Bulk Water
4 412
84.7%
595
11.4%
199
3.8%
5 208
10.1%
PAYE deductions
1763
100.0%
1763
3.4%
VAT (output less input)
Pensions /Retirement
2116
100.0%
2116
4.1%
Loan repayments
Trade Creditors
2152
53.9%
1480
37.1%
195
4.9%
182
4.1%
3 989
7.7%
Auditor-General
Other
5 740
60.9%
1032
11.0%
2 614
27.8%
32
.3%
9 418
18.2%
Total
11 825
22.9%
6 924
13.4%
20 276
39.3%
12 612
24.4%
51 636
100.0%
Contact Details
Ujnicipal Manager
I Financial Manager
I Mr Isaac Rampedi
I Mr Paul Mpele
Source Local Government Database
1. Ail figures in this report are unaudited.
GAUTENG: SEDIBENG (DC42)
STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 2ND QUARTER ENDED 31 DECEMBER 2016
Parti: Operating Revenue and Expenditure
2016/17
2015116
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
Actual
lstQas%of
Actual
2nd Q as % of
Actual
Total
Actual
Total
Q2 Of 2015116
appropriation
Expenditure
Main
Expenditure
Main
Expenditure
Expenditure as
Expenditure
Expenditure as
toQ2 of 2016/17
appropriation
appropriation
% of main
% of main
R thousands
appropriation
appropriation
Operating Revenue and Expenditure
Operating Revenue
365 260
120 630
33.0%
103 730
28.4%
224 360
61.4%
97 055
58.6%
6.9%
Property rates
Property rates • penalties and collection charges
Service charges • electricity revehje
Service charges • water revehje
Service charges • sahitatioh revehue
Service charges • refuse revenue
Service charges • crther
Rental of facilities and equipment
9 520
1459
15.3%
1336
13.9%
2 805
29.2%
2 344
42.1%
(43.0%)
Interest earned • external investments
Interest earned - outstanding debtors
Dividends received
2 040
736
36.1%
224
11.0%
961
47.1%
(260)
72.1%
(186.3%)
Licences and permits
73 801
10 926
14.8%
15 238
20.6%
26 154
35.5%
15 007
34.7%
1.5%
Agency services
6 831
1998
29.2%
2 009
29.4%
4 007
58.7%
1704
41.0%
17.9%
Transfers recognised • operational
266 898
104 793
39.3%
83 867
31.4%
188 659
70.7%
77 505
68.5%
8.2%
Other owfi revenue
5 959
698
11.7%
1053
17.8%
1760
29.5%
822
9.0%
29.2%
Gains on disposal of PPE
100
10
9.7%
(7)
(6.5%)
3
3.2%
(67)
(90.2%)
Operating Expenditure
365 217
85 853
23.5%
87 986
24.1%
173 839
47.6%
90 484
49.8%
(2.8%)
Employee related costs
225 099
60 454
26.9%
59 519
26.4%
119 973
53.3%
55 019
54.6%
8.2%
Remuneration of councillors
13 544
2 747
20.1%
2 856
21.0%
5 613
41.1%
2 855
44.7%
.1%
Debt impairment
Depreciation and asset impairment
Finance charges
Bulk purchases
Other Materials
25 MB
2 920
11.6%
4120
16.4%
7 040
28.0%
5 827
36.5%
(29.3%)
Contracted services
36 039
5 605
15.6%
6159
17.1%
11 754
32.6%
10498
41.6%
(41.3%)
Transfers and grants
469
7.7%
(100.0%)
Other expenditure
65 258
14 127
21.6%
15 322
23.5%
29 449
45.1%
15 807
49.5%
(3.1%)
Loss on disposal of PPE
Surplus/(Deficit)
42
34 776
15 744
50 521
6 571
Transfers recognised • capital
Contributions recognised • capital
Contributed assets
Surplus((Deficit] after capital transfers and contributions
42
34 776
15 744
50 521
6 571
Taxation
Surplus/(Deficit) after taxation
42
34 776
15 744
50 521
6 571
Attributable to minorities
Surplus/(Deficit) attributable to municipality
42
34 776
15 744
50 521
6 571
Share of surplus/ (deficit) of associate
Surplus/(Deficit) for the year
42
34 776
15 744
50 521
6 571
Part 2: Capital Revenue and Expenditure
2016/17
2015/16
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
Actual
lstQas%of
Actual
2nd Q as % of
Actual
Total
Actual
Total
Q2 Of 2015/16
appropriation
Expenditure
Main
Expenditure
Main
Expenditure
Expenditure as
Expenditure
Expenditure as
toQ2 of 2016/17
appropriation
appropriation
% of main
% of main
R thousands
appropriation
appropriation
Capital Revenue and Expenditure
Source of Finance
20 820
1216
5.8%
1387
6.7%
2 603
12.5%
1917
27.4%
(27.7%)
National Government
Provincial Government
District Municipality
Other transfers and grants
Transfers recognised capital
Borrowing
Internally generated funds
20 820
1216
5.8%
1411
6.8%
2 626
12.6%
1917
27.4%
(26.4%)
Public contributions and donations
(24)
(24)
(100.0%)
Capital Expenditure Standard Classification
20 820
1216
5.8%
1387
6.7%
2 603
12.5%
1917
27.4%
(27.7%)
Governance and Administration
18 640
1216
6.5%
1375
7.4%
2 591
13.9%
1889
29.4%
(27.2%)
Executive & Council
Budget & Treasury Office
3 200
Corporate Services
15 440
1216
7.9%
1375
8.9%
2 591
16.8%
1889
29.4%
(27.2%)
Community and Public Safety
538
Community & Social Services
Sport And Reoreation
Publio Safety
Housing
Health
538
Economic and Environmental Services
1642
12
.7%
12
.7%
28
4.1%
(58.4%)
Planning and Development
Road Transport
1142
12
1.0%
12
1.0%
28
10.9%
(58.4%)
Environmental Protection
500
Trading Services
Electricity
Waste Water Management
Waste Management
Other
Part 3: Cash Receipts and Payments
R thousands
2016/17
2015/16
Q2 Of 2015/16
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas% 0 f
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Cash Flow from Operating Activities
Receipts
361 300
120 620
33.4%
103 737
28.7%
224 357
62.1%
97 122
58.6%
6.8%
Property rates, penalties and collection charges
Service charges
Other revehje
96 362
IS 091
15.7%
19 646
20.4%
34 737
36.0%
19 877
30.8%
(1.2%)
Government • operating
262 898
104 793
39.9%
83 867
31.9%
188 659
71.8%
77 505
68.5%
8.2%
Government • capital
Interest
2 040
736
36.1%
224
11.0%
981
47.1%
(260)
72.1%
(186.3%)
Dividends
Payments
(336 053)
(113 176)
33.7%
(95 455)
28.4%
(208 631)
62.1%
(92 428)
48.8%
3.3%
Suppliers and employees
(336 053)
(113 176)
33.7%
(95455)
28.4%
(208 631)
82.1%
(91 959)
49.5%
3.8%
Finance charges
Transfers and grants
(469)
7.7%
(100.0%)
Net Cash froni/(used) Operating Activities
25 247
7 444
29.5%
8 282
32.8%
15 725
62.3%
4 694
501.6%
76.4%
Cash Flow from Investing Activities
Receipts
10
(7)
3
(67)
(90.2%)
Proceeds on disposal of PPE
10
(7)
3
(67)
(90.2%)
Decrease in non-current detrtors
Decrease in other non-current receivables
Decrease (increase) in non-current investments
Payments
(20 820)
(1 327)
6.4%
(1 048)
5.0%
(2 375)
11.4%
(1 917)
27.4%
(45.3%)
Capital assets
(20 820)
(1 327)
6.4%
(1 048)
5.0%
(2 375)
11.4%
(1 917)
27.4%
(45.3%)
Net Cash from/(used) Investing Activities
(20 820)
(1318)
6.3%
(1 054)
5.1%
(2 372)
11.4%
(1 984)
27.4%
(46.9%)
Cash Flow from Financing Activities
Receipts
Shortterm loans
Borrowing long term/refinancing
Increase (decrease) in consumer deposits
Payments
Repayment of borrowing
Net Cash fromf(used) Financing Activities
Net Increasel(Decrease) in cash held
4 427
6126
138.4%
7 227
163.2%
13 353
301.6%
2 710
(607.9%)
166.7%
Cashfcash equivalents at the year begin:
10 834
8 903
82.2%
15 029
138.7%
8 903
82.2%
43 082
41.6%
(55.1%)
Cashfcasb equivalents at tbe year enq:
IS 261
IS 029
98.S%
22 256
145.8%
22 256
145.8%
45 792
238.6%
(51.4%)
Part 4: Debtor Age Analysis
R thousands
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
Actual Bad Debts Written Oft to
Debtors
Impairment -Bad Debts ito
Council Policy
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Debtors Age Analysis By Income Source
Trade and Other Receivables from Exchange Transactions - Water
Trade and Other Receivables from Exchange Transactions • Eleciri
Receivables from Non-exchange Transactions - Property Rates
Receivables from Exchange Transactions - Waste Water Managem
Receivables from Exchange Transactions - Waste Management
Receivables from Exchange Transactions - Properly Rental Debtors
Interest on Arrear Debtor Accounts
Recoverable unauthorised, irregular or fruitless and wasteful Expen
Other
1037
6.8%
697
4.5%
681
4.3%
12 930
84.4%
15 324
100.0%
Total By Income Source
1037
6.8%
697
4.5%
661
4.3%
12 930
84.4%
15 324
100.0%
Debtors Age Analysis By Customer Group
Organs of State
Commercial
Households
Other
1037
6.8%
597
4.5%
861
4.3%
12 930
84.4%
IS 324
100.0%
Total By Customer Group
1037
6.8%
697
4.5%
661
4.3%
12 930
84.4%
15 324
100.0%
Part 5: Creditor Age Analysis
R thousands
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Creditor Age Analysis
Bulk Electricity
Bulk Water
PAYE deductions
VAT (output less input)
Pensions /Retirement
Loan repayments
Trade Creditors
Auditor-General
Other
45 427
12 947
100.0%
100.0%
45 427
12 947
77.8%
22.2%
Total
58 374
100.0%
58 374
100.0%
Contact Details
Ujnicipal Manager
I Financial Manager
I MrTLMkaza(Acling)
I Mr CE Sleyn (Actingl
Source Local Government Database
1. Ail figures in this repol are unaudited.
GAUTENG: MOGALE CITY (GT481)
STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 2ND QUARTER ENDED 31 DECEMBER 2016
Parti: Operating Revenue and Expenditure
R thousands
2016/17
2015116
Q2 Of 2015116
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Operating Revenue and Expenditure
Operating Revenue
2 390 694
665 801
27.8%
580 928
24.3%
1 246 729
52.1%
562 635
50.5%
3.3%
Property rates
440 540
120 980
26.9%
99 508
22.1%
220488
49.0%
106 615
57.1%
(6.7%)
Property rates • penalties and collection charges
24 329
13 837
56.9%
10 809
44.4%
24 646
101.3%
4 352
16.2%
148.3%
Service charges • electricity revehje
902 338
236 715
26.2%
216 947
24.0%
453 662
50.3%
200 307
46.7%
8.3%
Service charges • water revehje
291 001
63 999
22.0%
65 775
22.6%
129 775
44.6%
71 081
50.6%
(7.5%)
Service charges • sahitatioh revehue
153 205
38 521
25.1%
40 348
26.3%
78 869
51.5%
35 555
51.8%
13.5%
Service charges • refuse revenue
118 524
28 815
24.3%
29 723
25.1%
58 538
49.4%
28 019
50.2%
6.1%
Service charges • crther
Rental of facilities and equipment
3 445
877
25.5%
868
25.2%
1745
50.6%
743
47.1%
16.8%
Interest earned • external investments
2 040
257
12.6%
257
12.6%
7 299
121.7%
(100.0%)
Interest earned - outstanding debtors
41 507
6 932
16.7%
7 273
17.5%
14 205
34.2%
4 653
24.4%
56.3%
Dividends received
Fines
30 000
6 713
22.4%
3 593
12.0%
10 306
34.4%
(501)
(2.6%)
(817.2%)
Licences and permits
29
6
19.5%
5
16.3%
11
35.8%
8
60.6%
(41.5%)
Agency services
22 184
5 838
26.3%
3 396
15.3%
9 235
41.6%
731
25.4%
364.8%
Transfers recognised • operational
298 444
121 114
40.6%
95 699
32.1%
216 813
72.6%
91203
73.1%
4.9%
Other owfi revenue
34 008
21 203
62.3%
6 985
20.5%
28 188
82.9%
12 570
59.0%
(44.4%)
Gains on disposal of PPE
20 000
(7)
(7)
Operating Expenditure
2 783 094
637 395
22.9%
630 919
22.7%
1 268 314
45.6%
570 559
45.0%
10.6%
Employee related costs
655 743
154 922
23.6%
164 926
25.2%
319 848
48.8%
151 678
51.3%
8.7%
Remuneration of councillors
28 754
6 607
23.0%
7 349
25.5%
13 956
48.5%
6 326
40.5%
16.2%
Debt impairment
96 500
26 505
27.5%
25 712
26.6%
52 217
54.1%
29 799
51.1%
(13.7%)
Depreciation and asset impairment
298 154
37 728
12.7%
74 387
24.9%
112 115
37.6%
57 948
37.1%
28.4%
Finance charges
52 094
17 473
33.5%
10 598
20.3%
28 071
53.9%
12 185
53.3%
(13.0%)
Bulk purchases
922 981
272 279
29.5%
202 967
22.0%
475 247
51.5%
183 938
50.6%
10.3%
Other Materials
107 087
15 635
14.6%
26 818
25.0%
42 453
39.6%
15 788
25.8%
69.9%
Contracted services
243 035
37 958
15.6%
62 256
25.6%
100 214
41.2%
59 611
41.3%
4.4%
Transfers and grants
79 071
14 339
18.1%
11 872
15.0%
26 211
33.1%
9 892
34.3%
20.0%
Other expenditure
299 655
53 949
18.0%
44 034
14.7%
97 983
32.7%
43 393
31.7%
1.5%
Loss on disposal of PPE
Surplus/(Deficit)
(392 400]
28 406
(49 991]
(21 585]
(7 925)
Transfers recognised • capital
255 952
19 637
7.7%
32 475
12.7%
52 112
20.4%
61 965
47.6%
(47.6%)
Contributions recognised • capital
Contributed assets
Surplus((Deficit] after capital transfers and contributions
(136 448)
48 043
(17 516)
30 527
54 040
Taxation
Surplus/(Deficit) after taxation
(136 448]
48 043
(17 516)
30 527
54 040
Attributable to minorities
Surplus/(Deficit) attributable to municipality
(136 448]
48 043
(17 516)
30 527
54 040
Share of surplus/ (deficit) of associate
Surplus/(Deficit) for the year
(136 448]
48 043
(17 516)
30 527
54 040
Part 2: Capital Revenue and Expenditure
2016/17
2015/16
Budget
1 First Quarter
1 Second Quarter
Yeart
oDate
Second Quarter
R thousands
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Q2 Of 2015/16
toQ2 0/2016/17
Capital Revenue and Expenditure
Source of Finance
424 969
34 754
8.2%
58 866
13.9%
93 620
22.0%
96 817
43.0%
(39.2%)
National Government
161 424
20 041
12.4%
28 688
17.8%
48 730
30.2%
48 687
46.0%
(41.1%)
Provincial Government
94 528
909
1.0%
1239
1.3%
2148
2.3%
1161
35.0%
6.7%
District Municipality
Other transfers and grants
Transfers recognised ■ capital
255 952
20 951
8.2%
29 927
11.7%
50 878
19.9%
49 848
45.6%
(40.0%)
Borrowing
2 880
589
20.4%
174
6.0%
763
26.5%
9 229
37.6%
(98.1%)
Internally generated funds
166 137
13 215
8.0%
28 765
17.3%
41980
25.3%
32 821
40.1%
(12.4%)
Public contributions and donations
4 919
60.6%
(100.0%)
Capital Expenditure Standard Classification
424 969
34 754
8.2%
58 866
13.9%
93 620
22.0%
96 817
43.0%
(39.2%)
Governance and Administration
25 703
1563
6.1%
1423
5.5%
2 986
11.6%
501
49.4%
183.8%
Executive 4 Council
1876
15
.8%
15
.8%
32.1%
Budget & Treasury Office
2 000
90
4.5%
10
.5%
100
5.0%
486
93.6%
(97.9%)
Corporate Services
21 828
1457
6.7%
1413
6.5%
2 870
13.1%
15
20.6%
9 125.9%
Community and Public Safety
28 486
8 723
30.6%
10 325
36.2%
19 049
66.9%
5 776
22.1%
78.7%
Community & Social Services
19 978
5 240
26.2%
4 911
24.6%
10 150
50.8%
1632
17.5%
200.9%
Sport And Reoreation
8 508
3 484
40.9%
5415
63.6%
8 898
104.6%
4144
24.5%
30.7%
Publio Safety
Housing
Health
Economic and Environmental Services
258 679
9 906
3.8%
26 113
10.1%
36 019
13.9%
44 708
37.4%
(41.6%)
Planning and Development
188 412
3 403
1.8%
11 359
6.0%
14 763
7.8%
23 733
37.8%
(52.1%)
Road Transport
43 838
6 369
14.5%
13 412
30.6%
19 782
45.1%
17 582
42.5%
(23.7%)
Environmental Protection
26 428
133
.5%
1342
5.1%
1475
5.6%
3 393
19.7%
(60.5%)
Trading Services
109 352
14563
13.3%
21 005
19.2%
35 567
32.5%
45 831
57.6%
(54.2%)
Electricity
31 380
3 672
11.7%
525
1.7%
4197
13.4%
5 316
18.9%
(90.1%)
Water
45 900
7 294
15.9%
10 718
23.4%
18 012
39.2%
15 388
71.2%
(30.4%)
Waste Water Management
23 463
3 596
15.3%
9 763
41.6%
13 359
56.9%
22 224
100.6%
(56.1%)
Waste Management
8 610
2 903
55.5%
(100.0%)
Other
2 748
Part 3: Cash Receipts and Payments
R thousands
2016/17
2015/16
Q2 Of 2015/16
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas% 0 f
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Cash Flow from Operating Activities
Receipts
2 626 027
750 893
28.6%
673 904
25.7%
1 424 797
54.3%
689 919
57.4%
(2.3%)
Property rates, penalties and collection charges
459 750
122 335
26.6%
122 571
26.7%
244 907
53.3%
93 796
51.6%
30.7%
Service charges
430 B43
341 204
23.8%
337 068
23.6%
678 271
47.4%
333 962
47.8%
.9%
Other revehje
137 492
96 195
70.0%
78 443
57.1%
174 638
127.0%
98 874
101.6%
(20.7%)
Government • operating
298 444
132 988
44.6%
91 379
30.6%
224 367
75.2%
86 775
73.7%
5.3%
Government • capital
25S 952
51 239
20.0%
37 170
14.5%
88 409
34.5%
64 560
77.1%
(42.4%)
Interest
43 547
6 932
15.9%
7 273
16.7%
14 205
32.6%
11 952
38.9%
(39.1%)
Dividends
Payments
(2 352 406)
(639 883)
27.2%
(588 951)
25.0%
(1 228 835)
52.2%
(630 761)
56.8%
(6.6%)
Suppliers and employees
(2 221 240)
(622 557)
28.0%
(579 015)
26.1%
(1 201 572)
54.1%
(609 795)
57.6%
(5.0%)
Finance charges
(52 094)
(16 599)
31.9%
(9 679)
18.6%
(26 278)
50.4%
(11 074)
51.3%
(12.6%)
Transfers and grants
(79 071)
(727)
.9%
(257)
.3%
(984)
1.2%
(9 892)
34.3%
(97.4%)
Net Cash froni/(used) Operating Activities
273 622
111010
40.6%
84953
31.0%
195 962
71.6%
59 158
62.0%
43.6%
Cash Flow from Investing Activities
Receipts
20 000
Proceeds on disposal of PPE
20 000
Decrease in non-current detrtors
Decrease in other non-current receivables
Decrease (increase) in non-current investments
Payments
(424969)
(151 941)
35.8%
(62 495)
14.7%
(214436)
50.5%
(111915)
87.8%
(44.2%)
Capital assets
(424 969)
(151 941)
35.8%
(62 495)
14.7%
(214 436)
50.5%
(111 915)
87.8%
(44.2%)
Net Cash from/(used) Investing Activities
(404 969)
(151 941)
37.5%
(62 495)
15.4%
(214436)
53.0%
(111 915)
105.8%
(44.2%)
Cash Flow from Financing Activities
Receipts
Shortterm loans
Borrowing long term/refinancing
Increase (decrease) in consumer deposits
Payments
(33 814)
(8 252)
24.4%
(7 965)
23.6%
(16 217)
48.0%
(10 323)
49.7%
(22.8%)
Repayment of borrowing
(33 814)
(8 252)
24.4%
(7 965)
23.6%
(16 217)
43.0%
(10 323)
49.7%
(22.8%)
Net Cash fromf(used) Financing Activities
(33 814)
(8 252)
24.4%
(7 965)
23.6%
(16 217)
48.0%
(10 323)
49.7%
(22.8%)
Net Increasel(Decrease) in cash held
(165 161]
(49 183)
29.8%
14 493
(8.8%)
(34 690)
21.0%
(63 081]
6 242.3%
(123.0%)
Cashfcash equivalents at the year begin:
165 782
67 292
40.6%
18 109
10.9%
67 292
40.6%
126 417
8 922.6%
(85.7%)
Cashfcasb equivalents at tbe year enq:
621
18109
2 916.0%
32 601
5 249.8%
32 601
5 249.8%
63 336
29 210.1%
(48.5%)
Part 4: Debtor Age Analysis
R thousands
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
Actual Bad Debts Written Oft to
Debtors
Impairment -Bad Debts ito
Council Policy
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Debtors Age Analysis By Income Source
Trade and Other Receivables from Exchange Transactions - Water
34 098
16.2%
6 349
3.3%
3 404
1.6%
165 554
78.9%
209 905
19.3%
Trade and Other Receivables from Exchange Transactions • Eleciri
100 123
38.4%
1856
.7%
2 392
.9%
156 487
60.0%
260 858
24.0%
Receivables from Non-exchange Transactions - Property Rates
87 033
40.5%
(358)
(.2%)
(544)
(.3%)
128 756
59.9%
214 887
19.8%
Receivables from Exchange Transactions - Waste Water Managem
25 460
38.3%
4 267
6.4%
2 830
4.3%
33 395
51.0%
66 451
6.1%
Receivables from Exchange Transactions - Waste Management
18 575
27.7%
3142
4.7%
2 953
4.4%
42 297
63.2%
66 966
6.2%
Receivables from Exchange Transactions - Properly Rental Debtors
462
18.2%
36
3.4%
102
4.0%
1885
74.4%
2 536
.2%
Interest on Arrear Debtor Accounts
5 531
16.4%
2 545
7.6%
2 214
6.6%
23 386
69.4%
33 676
3.1%
Recoverable unauthorised, irregular or fruitless and wasteful Expen
Other
69 235
29.8%
37 805
16.3%
29 792
12.8%
95 602
41.1%
232 484
21.4%
Total By Income Source
340 566
31.3%
56192
5.2%
43142
4.0%
647 863
59.6%
1 087 764
100.0%
Debtors Age Analysis By Customer Group
Organs of State
5 781
60.0%
222
2.3%
155
1.6%
3 474
36.1%
9 631
.9%
Commercial
88 901
40.5%
3 837
1.7%
2 435
1.1%
124438
56.7%
219 610
20.2%
Households
195 734
35.0%
18 710
3.3%
14 441
2.6%
330 242
59.1%
559 127
51.4%
Other
50151
16.8%
33 423
11.2%
26 112
8.7%
189 709
63.4%
299 395
27.5%
Total By Customer Group
340 566
31.3%
56192
5.2%
43142
4.0%
647 863
59.6%
1 087 764
100.0%
Part 5: Creditor Age Analysis
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
R thousands
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Creditor Age Analysis
Bulk Electricity
51743
29.2%
114 720
64.9%
10438
5.9%
176 900
53.7%
Bulk Water
21 976
51.5%
20 736
43.5%
42 712
13.0%
PAYE deductions
8 254
100.0%
8 254
2.5%
VAT (output less input)
Pensions /Retirement
8 333
100.0%
8 333
2.5%
Loan repayments
4 971
100.0%
4 971
1.5%
Trade Creditors
58 530
67.4%
25 797
29.7%
2 426
2.8%
28
86 781
26.4%
Auditor-General
1342
100.0%
1342
.4%
Other
••
100.0%
••
Total
155 153
47.1%
161 252
49.0%
12 864
3.9%
28
329 296
100.0%
Contact Details
Ujnicipal Manager
I Financial Manager
Source Local Government Database
1. Ail figures in this repol are unaudited.
GAUTENG: MERAFONG CITY (GT484)
STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 2ND QUARTER ENDED 31 DECEMBER 2016
Parti: Operating Revenue and Expenditure
R thousands
2016/17
2015116
Q2 Of 2015116
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Operating Revenue and Expenditure
Operating Revenue
1 236 817
325 112
26.3%
276 090
22.3%
601 202
48.6%
297 389
56.7%
(7.2%)
Property rates
227 028
42 635
18.8%
39 966
17.6%
82 601
36.4%
57 026
74.8%
(29.9%)
Property rates • penalties and collection charges
374
33
8.8%
1498
401.0%
1531
409.8%
757
222.5%
98.0%
Service charges • electricity revehje
282 810
71944
25.4%
66 438
23.5%
138 382
48.9%
66 079
52.9%
.5%
Service charges • water revehje
291482
73 960
25.4%
61562
21.1%
135 522
46.5%
68 835
45.9%
(10.6%)
Service charges • sahitatioh revehue
43 408
10 302
23.7%
10 213
23.5%
20 515
47.3%
10 257
55.0%
(.4%)
Service charges • refuse revenue
S9 8SS
14 770
24.7%
14 678
24.5%
29 448
49.2%
13 753
50.6%
6.7%
Service charges • crther
837
315
37.6%
302
36.1%
617
73.7%
206
51.3%
46.7%
Rental of facilities and equipment
1172
307
26.2%
278
23.7%
585
49.9%
259
50.3%
7.5%
Interest earned • external investments
2 786
1077
38.7%
1726
62.0%
2 803
100.6%
995
16.6%
73.5%
Interest earned - outstanding debtors
54 681
18 972
34.7%
18 545
33.9%
37 516
68.6%
12 962
59.2%
43.1%
Dividends received
Fines
3 008
1214
40.4%
1469
48.8%
2 683
89.2%
693
38.5%
111.8%
Licences and permits
41060
9 074
22.1%
9 391
22.9%
18 465
45.0%
8 680
51.3%
8.2%
Agency services
Transfers recognised • operational
206 523
79 444
38.5%
48 159
23.3%
127 603
61.8%
55 606
75.3%
(13.4%)
Other owfi revenue
20 954
1065
5.1%
1865
8.9%
2 930
14.0%
1268
8.1%
47.0%
Gains on disposal of PPE
830
1
.1%
1
.1%
12
.7%
(100.0%)
Operating Expenditure
1452 754
204 746
14.1%
465 495
32.0%
670 241
46.1%
349 503
55.2%
33.2%
Employee related costs
327 675
75 603
23.1%
72 841
22.2%
148 444
45.3%
72 390
49.9%
.6%
Remuneration of councillors
20 983
4 696
22.4%
4 883
23.3%
9 580
45.7%
4 697
50.9%
4.0%
Debt impairment
335 746
148 620
44.3%
148 620
44.3%
124 120
153.5%
19.7%
Depreciation and asset impairment
106 226
54 785
51.6%
54 785
51.6%
25 767
48.4%
112.6%
Finance charges
12 400
1965
15.8%
781
6.3%
2 746
22.1%
1450
35.0%
(46.1%)
Bulk purchases
440 188
90 955
20.7%
117 754
26.8%
208 708
47.4%
77 876
51.4%
51.2%
Other Materials
3 500
4 790
8 290
1903
151.8%
Contracted services
68 960
13 091
19.0%
21 767
31.6%
34 858
50.5%
13 241
34.2%
64.4%
Transfers and grants
857
2 681
3 539
3 939
(31.9%)
Other expenditure
140 576
14 079
10.0%
36 592
26.0%
50 671
36.0%
24 120
25.0%
51.7%
Loss on disposal of PPE
Surplus/(Deficit)
(215 937)
120 366
(189 405)
(69 039)
(52 113)
Transfers recognised • capital
143 332
356
.2%
356
.2%
Contributions recognised • capital
Contributed assets
Surplus((Deficit] after capital transfers and contributions
(72 605)
120 722
(189 405)
(68 683)
(52 113)
Taxation
Surplus/(Deficit) after taxation
(72 605)
120 722
(189 405)
(68 683)
(52 113)
Attributable to minorities
Surplus/(Deficit) attributable to municipality
(72 605)
120 722
(189 405)
(68 683)
(52 113)
Share of surplus/ (deficit) of associate
Surplus/(Deficit) for the year
(72 605)
120 722
(189 405)
(68 683)
(52 113)
Part 2: Capital Revenue and Expenditure
2016/17
2015/16
Budget
1 First Quarter
1 Second Quarter
Yeart
oDate
Second Quarter
R thousands
Main
appropriation
Actual
Expenditure
IstQasHof
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Q2 Of 2015/16
toQ2 0/2016/17
Capital Revenue and Expenditure
Source of Finance
151 892
19 299
12.7%
22 289
14.7%
41 588
27.4%
32 029
46.0%
(30.4%)
National Government
95 519
14 891
15.6%
12 786
13.4%
27 678
29.0%
16 935
26.1%
(24.5%)
Provincial Government
47 813
4 284
9.0%
4 922
10.3%
9 206
19.3%
15 093
(67.4%)
District Municipality
Other transfers and grants
Transfers recognised ■ capital
143 332
19 175
13.4%
17 708
12.4%
36 883
25.7%
32 029
46.0%
(44.7%)
Borrowing
7100
4 460
62.8%
4 460
62.8%
(100.0%)
Internally generated funds
1460
124
8.5%
121
8.3%
245
16.8%
(100.0%)
Public contributions and donations
Capital Expenditure Standard Classification
151 892
19 299
12.7%
22 289
14.7%
41 588
27.4%
32 029
46.0%
(30.4%)
Governance and Administration
1460
124
8.5%
121
8.3%
245
16.8%
(100.0%)
Executive & Council
Budget & Treasury Office
1460
124
8.5%
121
8.3%
245
16.8%
(100.0%)
Corporate Services
Community and Public Safety
18 728
5 419
28.9%
3 438
18.4%
8 857
47.3%
6 610
47.2%
(48.0%)
Community & Social Services
18 728
5419
28.9%
3 438
18.4%
8 857
47.3%
410
2.9%
737.8%
Sport And Reoreation
2 406
(100.0%)
Publio Safety
Housing
3 794
(100.0%)
Health
Economic and Environmental Services
54260
6 515
12.0%
7 324
13.5%
13 839
25.5%
23 963
119.8%
(69.4%)
Planning and Development
2 629
521
19.8%
521
19.8%
(100.0%)
Road Transport
51631
6 515
12.6%
6 803
13.2%
13 318
25.8%
23 963
151.6%
(71.6%)
Environmental Protection
Trading Services
77 444
7 241
9.4%
11406
14.7%
18 647
24.1%
1455
10.4%
683.9%
Electricity
22 631
7 241
32.0%
5189
22.9%
12 430
54.9%
1234
5.4%
320.6%
Water
49 813
4451
8.9%
4 451
8.9%
(100.0%)
Waste Water Management
Waste Management
5 000
1767
35.3%
1767
35.3%
222
22.3%
697.6%
Other
Part 3: Cash Receipts and Payments
R thousands
2016/17
2015/16
Q2 Of 2015/16
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas% 0 f
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Cash Flow from Operating Activities
Receipts
999 356
264 920
26.5%
282 008
28.2%
546 928
54.7%
418 229
63.2%
(32.6%)
Property rates, penalties and collection charges
147 942
26 112
17.7%
49 009
33.1%
75 121
50.8%
24 030
37.8%
104.0%
Service charges
4S8 439
120 129
26.2%
119 455
26.1%
239 585
52.3%
120 579
39.4%
(.9%)
Other revehje
66 19S
11662
17.6%
12 986
19.6%
24 648
37.2%
95 284
163.6%
(86.4%)
Government • operating
206 523
79 800
38.6%
56 740
27.5%
136 540
55.1%
56 988
76.1%
(.4%)
Government • capital
98 282
25 178
25.6%
36 969
37.6%
62147
63.2%
107 237
167.5%
(65.5%)
Interest
21 924
2 038
9.3%
6 343
31.2%
8 887
40.5%
14 112
52.6%
(51.5%)
Dividends
Payments
(1 010 782)
(204574)
20.2%
(191 363)
18.9%
(395 937)
39.2%
(368 508)
63.8%
(48.1%)
Suppliers and employees
(998 382)
(200 658)
20.1%
(190 582)
19.1%
(391 240)
39.2%
(367 119)
54.1%
(48.1%)
Finance charges
(12 400)
(1 965)
15.8%
(781)
6.3%
(2 746)
22.1%
(1 389)
34.3%
(43.8%)
Transfers and grants
(1 951)
(1 951)
Net Cash froni/(used) Operating Activities
(11 426]
60 346
(528.1%]
90 645
(793.3%]
150 991
(1 321.5%]
49 721
57.6%
82.3%
Cash Flow from Investing Activities
Receipts
830
Proceeds on disposal of PPE
830
Decrease in non-current detrtors
Decrease in other non-current receivables
Decrease (increase) in non-current investments
Payments
(151 892)
(17 541)
11.5%
(21 796)
14.3%
(39 337)
25.9%
(26 755)
39.0%
(18.5%)
Capital assets
(151 892)
(17 541)
11.5%
(21 796)
14.3%
(39 337)
25.9%
(26 755)
39.0%
(18.5%)
Net Cash from/(used) Investing Activities
(151 062]
(17 541]
11.6%
(21 796]
14.4%
(39 337]
26.0%
(26 755]
39.0%
(18.5%)
Cash Flow from Financing Activities
Receipts
43
{100.0%)
Shortterm loans
Borrowing long term/refinancing
Increase (decrease) in consumer deposits
43
(100.0%)
Payments
(8 503)
(1 863)
21.9%
(1 295)
15.2%
[3 158)
37.1%
[3 834)
59.9%
(66.2%)
Repayment of borrowing
(8 503)
(1 863)
21.9%
(1 295)
15.2%
(3 158)
37.1%
(3 834)
59.9%
(66.2%)
Net Cash fromf(used) Financing Activities
(8 503]
(1 863]
21.9%
(1 295]
15.2%
(3 158]
37.1%
(3 791]
59.2%
(65.8%)
Net Increasel(Decrease) in cash held
(170 991)
40 942
(23.9%)
67 554
(39.5%)
108 495
(63.5%)
19175
127.3%
252.3%
Cashfcash equivalents at the year begin:
(69 787)
(130 668)
187.2%
(89 727)
128.6%
(130 668)
187.2%
91891
78.8%
(197.6%)
Cashfcash equivalents at the year enq:
(240 777)
(89 727)
37.3%
(22 173)
9.2%
(22 173)
9.2%
111066
86.4%
(120.0%)
Part 4: Debtor Age Analysis
R thousands
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
Actual Bad Debts Written Oft to
Debtors
Impairment -Bad Debts ito
Council Policy
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Debtors Age Analysis By Income Source
Trade and Other Receivables from Exchange Transactions - Water
19 880
5.7%
19 452
5.6%
10 588
3.1%
296 187
35.6%
346 117
32.0%
317 004
91.0%
Trade and Other Receivables from Exchange Transactions • Eleciri
20 866
32.0%
14 292
21.9%
4 924
7.6%
25 054
38.5%
65145
6.0%
39 129
60.0%
Receivables from Non-exchange Transactions - Property Rates
12 694
6.4%
9 622
4.9%
5 518
2.8%
169 181
35.9%
197 016
18.2%
172 548
87.0%
Receivables from Exchange Transactions - Waste Water Managem
3 435
5.5%
3 231
5.1%
2 426
3.8%
54 366
35.6%
63 509
5.9%
58 538
92.0%
Receivables from Exchange Transactions - Waste Management
4 937
4.9%
4 601
4.6%
3 727
3.7%
87 154
36.8%
100419
9.3%
93 361
93.0%
Receivables from Exchange Transactions - Properly Rental Debtors
104
17.6%
87
14.7%
23
3.8%
376
63.8%
590
.1%
443
76.0%
Interest on Arrear Debtor Accounts
46
100.0%
46
46
100.0%
Recoverable unauthorised, irregular or fruitless and wasteful Expen
Other
9 737
3.2%
12 539
4.1%
9 337
3.0%
275 654
89.7%
307 277
28.4%
209 926
68.0%
Total By Income Source
71 705
6.6%
63 834
5.9%
36 542
3.4%
908 040
84.1%
1 080 120
100.0%
891 101
82.0%
Debtors Age Analysis By Customer Group
Organs of State
1497
11.3%
1200
9.1%
1508
11.4%
9 014
68.2%
13 219
1.2%
Commercial
32 501
6.3%
28 801
5.6%
14 701
2.8%
442 934
85.4%
518 938
43.0%
397 825
76.0%
Households
32 797
6.6%
33 450
6.7%
19 961
4.0%
410 947
82.7%
497 155
46.0%
448 132
90.0%
Other
4 909
9.7%
383
.8%
372
.7%
45145
33.9%
50 809
4.7%
45145
88.0%
Total By Customer Group
71 705
6.6%
63 834
5.9%
36 542
3.4%
908 040
84.1%
1 080 120
100.0%
891 101
82.0%
Part 5: Creditor Age Analysis
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
R thousands
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Creditor Age Analysis
Bulk Electricity
14 813
13.1%
15 975
14.1%
11 082
9.8%
71 233
63.0%
113 103
52.4%
Bulk Water
PAYE deductions
VAT (output less input)
Pensions /Retirement
13 486
21.0%
10 747
16.7%
2 026
3.1%
38 053
59.2%
64 317
29.8%
Loan repayments
Trade Creditors
9 910
27.4%
4175
11.5%
5 304
16.0%
16 328
45.1%
36 216
16.8%
Auditor-General
Other
2101
100.0%
2101
1.0%
Total
40 311
18.7%
30 897
14.3%
18 911
8.8%
125 618
58.2%
215 737
100.0%
Contact Details
Ujnicipal Manager
I Financial Manager
I Mr LR Thibini
I Ms A R Ngwenya
Source Local Government Database
1. Ail figures in this report are unaudited.
GAUTENG: RAND WEST CITY (GT485)
STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 2ND QUARTER ENDED 31 DECEMBER 2016
Parti: Operating Revenue and Expenditure
R thousands
2016/17
2015/16
Q2 of 2015/16
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Operating Revenue and Expenditure
Operating Revenue
1 558 866
175 226
11.2%
358 615
23.0%
533 841
34.2%
(100.0%)
Property rates
198 954
13 930
7.0%
40 997
20.6%
54 927
27.6%
(100.0%)
Property rates • penalties and collection charges
Service charges • electricity revehje
644 129
66 995
10.4%
122 403
19.0%
189 397
29.4%
(100.0%)
Service charges • water revehje
240 580
17 311
7.2%
66 684
27.7%
83 996
34.9%
(100.0%)
Service charges • sahitatioh revehue
52 839
3 971
7.5%
13 088
24.8%
17 060
32.3%
(100.0%)
Service charges • refuse revenue
60 026
6 389
10.6%
14 249
23.7%
20 639
34.4%
(100.0%)
Service charges • crther
2 808
Rental of facilities and equipment
3 421
141
4.1%
443
12.9%
584
17.1%
(100.0%)
Interest earned • external investments
2 591
854
32.9%
1643
63.4%
2 496
96.3%
(100.0%)
Interest earned - outstanding debtors
17 451
1225
7.0%
3 425
19.6%
4 650
26.6%
(100.0%)
Dividends received
Fines
15 750
136
.9%
1388
8.8%
1524
9.7%
(100.0%)
Licences and permits
124
12
9.6%
0
.1%
12
9.7%
(100.0%)
Agency services
25 500
8135
31.9%
8 671
34.0%
16 806
65.9%
(100.0%)
Transfers recognised • operational
260 650
54 504
20.9%
82 403
31.6%
136 907
52.5%
(100.0%)
Other owfi revenue
33 922
1622
4.8%
3 221
9.5%
4 843
14.3%
(100.0%)
Gains on disposal of PPE
Operating Expenditure
1 552 642
160 152
10.3%
320 307
20.6%
480 459
30.9%
(100.0%)
Employee related costs
453 467
33 828
7.5%
109 932
24.2%
143 759
31.7%
(100.0%)
Remuneration of councillors
27 904
1893
6.8%
5 742
20.6%
7 635
27.4%
(100.0%)
Debt impairment
45 755
114
.2%
18 326
40.1%
18 440
40.3%
(100.0%)
Depreciation and asset impairment
142 182
7
5
13
(100.0%)
Finance charges
4 942
4193
84.8%
7 482
151.4%
11 675
236.3%
(100.0%)
Bulk purchases
627 738
113 245
18.0%
150 108
23.9%
263 352
42.0%
(100.0%)
Other Materials
Contracted services
37 157
231
.6%
6 577
17.7%
6 808
18.3%
(100.0%)
Transfers and grants
420
Other expenditure
213 078
6 642
3.1%
22 135
10.4%
28 777
13.5%
(100.0%)
Loss on disposal of PPE
Surplus/(Deficit)
6 223
15 074
38 308
53 381
Transfers recognised • capital
223 783
4123
1.8%
3 097
1.4%
7 219
3.2%
(100.0%)
Contributions recognised • capital
Contributed assets
Surplus((Deficit] after capital transfers and contributions
230 006
19196
41404
60 601
r
Taxation
Surplus/(Deficit) after taxation
230 006
19196
41404
60 601
1* ^
Attributable to minorities
Surplus/(Deficit) attributable to municipality
230 006
19196
41404
60 601
Share of surplus/ (deficit) of associate
Surplus/(Deficit) for the year
230 006
19196
41404
60 601
Part 2: Capital Revenue and Expenditure
R thousands
2016/17
2015/16
Q2 of 2015/16
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Capital Revenue and Expenditure
Source of Finance
240 783
2 611
1.1%
8 015
3.3%
10 625
4.4%
(100.0%)
National Government
100 124
2 611
2.6%
5 360
5.4%
7 970
8.0%
(100.0%)
Provincial Government
123 659
2 655
2.1%
2 655
2.1%
(100.0%)
District Municipality
Other transfers and grants
Transfers recognised capital
223 783
2 611
1.2%
8 015
3.6%
10 625
4.7%
(100.0%)
Borrowing
Internally generated funds
17 000
Public contributions and donations
Capital Expenditure Standard Classification
240 783
2 611
1.1%
8 015
3.3%
10 625
4.4%
(100.0%)
Governance and Administration
10 000
Executive 4 Council
Budget & Treasury Office
Corporate Services
10 000
Community and Public Safety
39 792
648
1.6%
3 219
8.1%
3 866
9.7%
(100.0%)
Community & Social Services
13 845
1113
8.0%
1113
8.0%
(100.0%)
Sport And Reoreation
25 946
648
2.5%
2106
8.1%
2 753
10.6%
(100.0%)
Publio Safety
Housing
Health
Economic and Environmental Services
90 577
1732
1.9%
2 850
3.1%
4 581
5.1%
(100.0%)
Planning and Development
48 012
784
1.6%
1711
3.6%
2 496
5.2%
(100.0%)
Road Transport
42 565
947
2.2%
1138
2.7%
2 086
4.9%
(100.0%)
Environmental Protection
Trading Services
100 414
231
.2%
1946
1.9%
2177
2.2%
(100.0%)
Electricity
24 000
131
.5%
131
.5%
Water
62 914
100
.2%
1604
2.5%
1704
2.7%
(100.0%)
Waste Water Management
1500
Waste Management
12 000
342
2.9%
342
2.9%
(100.0%)
Other
Part 3: Cash Receipts and Payments
R thousands
2016/17
2015/16
Q2 of 2015/16
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Cash Flow from Operating Activities
Receipts
1 664 875
260 047
15.6%
328 125
19.7%
588 172
35.3%
(100.0%)
Property rates, penalties and collection charges
189 016
35 446
18.8%
48 590
25.7%
84 036
44.5%
(100.0%)
Service charges
920 139
96 456
10.5%
167 232
18.2%
263 688
28.7%
(100.0%)
Other revehje
51236
27 087
52.9%
51712
100.9%
78 799
153.8%
(190.0%)
Government • operating
260 549
66 275
25.4%
2 000
.8%
68 275
26.2%
(100.0%)
Government • capital
223 783
30 982
13.8%
52 500
23.5%
83 482
37.3%
(100.0%)
Interest
20 052
3 802
19.0%
6 090
30.4%
9 892
49.3%
(100.0%)
Dividends
Payments
(1 404706)
(190 292)
13.5%
(237 061)
16.9%
(427 353)
30.4%
(100.0%)
Suppliers and employees
(1 399 344)
(181 735)
13.0%
(226 855)
16.2%
(408 590)
29.2%
(100.0%)
Finance charges
(4 942)
(5 542)
112.2%
(6 576)
133.1%
(12 118)
245.2%
(100.0%)
Transfers and grants
(420)
(3 015)
717.8%
(3 630)
864.4%
(6 645)
1 582.1%
(100.0%)
Net Cash froni/(used) Operating Activities
260 169
69 755
26.8%
91064
35.0%
160 819
61.8%
(100.0%)
Cash Flow from Investing Activities
Receipts
(34702)
(60 074)
(94776)
(100.0%)
Proceeds on disposal of PPE
Decrease in non-current detrtors
(34 702)
(60 074)
(94 776)
(100.0%)
Decrease in other non-current receivables
Decrease (increase) in non-current investments
Payments
(240 783)
(4 109)
1.7%
(8 015)
3.3%
(12 124)
5.0%
(100.0%)
Capital assets
(240 783)
(4 109)
1.7%
(8 015)
3.3%
(12 124)
5.0%
(100.0%)
Net Cash from/(used) Investing Activities
(240 783)
(38 811)
16.1%
(68 089)
28.3%
(106 900)
44.4%
(100.0%)
Cash Flow from Financing Activities
Receipts
4051
1107
5158
(100.0%)
Shortterm loans
Borrowing long term/refinancing
Increase (decrease) in consumer deposits
4 051
1107
5158
(100.0%)
Payments
(23 237)
(873)
3.8%
[2 504)
10.8%
(3 377)
14.5%
(100.0%)
Repayment of borrowing
(23 237)
(873)
3.8%
(2 504)
10.8%
(3 377)
14.5%
(100.0%)
Net Cash fromf(used) Financing Activities
(23 237)
3178
(13.7%)
(1 397)
6.0%
1781
(7.7%)
(100.0%)
Net Increasel(Decrease) in cash held
(3 850]
34122
(886.2%)
21578
(560.4%)
55 700
(1446.6%)
(100.0%)
Cashfcash equivalents at the year begin:
17 338
34 122
196.8%
(100.0%)
Cashfcasb equivalents at tbe year enq:
13 488
34 122
253.0%
SS700
413.0%
SS700
413.0%
(199.0%)
Part 4: Debtor Age Analysis
R thousands
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
Actual Bad Debts Written Oft to
Debtors
Impairment -Bad Debts ito
Council Policy
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Debtors Age Analysis By Income Source
Trade and Other Receivables from Exchange Transactions - Water
(0)
17 805
27.8%
5 939
9.3%
40 351
63.0%
64 095
7.3%
Trade and Other Receivables from Exchange Transactions • Eleciri
1
30 742
28.8%
6 335
5.9%
69 627
65.3%
106 705
12.2%
Receivables from Non-exchange Transactions - Property Rates
(7)
11 658
2.3%
4 376
.9%
486 780
96.8%
502 807
57.6%
Receivables from Exchange Transactions - Waste Water Managem
3 787
12.6%
1914
6.4%
24432
81.1%
30 134
3.5%
Receivables from Exchange Transactions - Waste Management
0
4 356
12.9%
2 633
7.8%
26 809
79.3%
33 799
3.9%
Receivables from Exchange Transactions - Properly Rental Debtors
94
5.4%
58
3.3%
1594
91.3%
1745
.2%
Interest on Arrear Debtor Accounts
1283
2.3%
1178
2.1%
53 529
95.6%
55 990
6.4%
Recoverable unauthorised, irregular or fruitless and wasteful Expen
Other
(300)
(.4%)
9 633
12.5%
3 779
4.9%
63 840
83.0%
76 952
8.8%
Total By Income Source
(306)
79 358
9.1%
26 213
3.0%
766 962
87.9%
872 228
100.0%
Debtors Age Analysis By Customer Group
Organs of State
1024
13.8%
563
7.6%
394
5.3%
5 436
73.3%
7 416
.9%
Commercial
31 719
19.4%
5 264
3.2%
5 365
3.3%
121 096
74.1%
163 443
18.7%
Households
(33 048)
(4.7%)
73 531
10.5%
20455
2.9%
640 431
91.3%
701 368
80.4%
Other
Total By Customer Group
(306)
79 358
9.1%
26 213
3.0%
766 962
87.9%
872 228
100.0%
Part 5: Creditor Age Analysis
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
R thousands
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Creditor Age Analysis
Bulk Electricity
29 233
13.6%
19 047
8.9%
30 221
14.0%
136 676
63.5%
215 178
32.2%
Bulk Water
18 418
38.0%
19 944
41.2%
10 092
20.8%
48 454
7.2%
PAYE deductions
4 876
100.0%
4 876
.7%
VAT (output less input)
96 660
100.0%
96 660
14.4%
Pensions /Retirement
6173
100.0%
6173
.9%
Loan repayments
Trade Creditors
99 727
84.1%
2 216
1.9%
14
16 679
14.1%
118 636
17.7%
Auditor-General
2 060
100.0%
2 060
.3%
Other
177 118
100.0%
177 118
26.5%
Total
434 265
64.9%
41 207
6.2%
40 328
6.0%
153 355
22.9%
669154
100.0%
Contact Details
Ujnicipal Manager
I Financial Manager
I 011 411 005172
Source Local Government Database
1. Ail figures in this repol are unaudited.
GAUTENG: WEST RAND (DC48)
STATEMENT OF CAPITAL AND OPERATING EXPENDITURE FOR THE 2ND QUARTER ENDED 31 DECEMBER 2016
Parti: Operating Revenue and Expenditure
2016/17
2015116
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
Actual
lstQas%of
Actual
2nd Q as % of
Actual
Total
Actual
Total
Q2 Of 2015116
appropriation
Expenditure
Main
Expenditure
Main
Expenditure
Expenditure as
Expenditure
Expenditure as
toQ2 of 2016/17
appropriation
appropriation
% of main
% of main
R thousands
appropriation
appropriation
Operating Revenue and Expenditure
Operating Revenue
297 068
94 651
31.9%
69 029
23.2%
163 680
55.1%
74 627
61.0%
(7.5%)
Property rates
Property rates • penalties and collection charges
Service charges • electricity revehue
Service charges • water revehue
Service charges • sahitatioh revehue
Service charges • refuse revenue
Service charges • Wher
30 656
273
.9%
361
1.2%
634
2.1%
5.0%
156.4%
Rental of facilities and equipment
1200
312
26.0%
171
14.3%
484
40.3%
243
28.5%
(29.4%)
Interest earned • external investments
Interest earned - outstanding debtors
Dividends received
3139
411
13.1%
919
29.3%
1330
42.4%
221
17.6%
316.5%
Licences and permits
500
75
15.0%
75
15.0%
16.7%
(100.0%)
Agency services
60
.2%
(100.0%)
Transfers recognised • operational
203 891
87 547
42.9%
66 643
32.7%
154 190
75.6%
67 025
82.6%
(.6%)
Other ovm revenue
Gains on disposal of PPE
57 682
6109
10.6%
859
1.5%
6 968
12.1%
6 937
26.7%
(87.6%)
Operating Expenditure
299 545
88 020
29.4%
77 625
25.9%
165 646
55.3%
74 277
50.9%
4.5%
Employee related costs
173 517
38 873
22.4%
38 970
22.5%
77 843
44.9%
39 614
50.4%
(1.6%)
Remuneration of councillors
13 692
1679
12.3%
2 328
17.0%
4 007
29.3%
2 545
41.1%
(8.6%)
Debt impairment
909
Depreciation and asset impairment
14 742
1464
9.9%
5 934
40.3%
7 399
50.2%
1996
41.5%
197.3%
Finance charges
Bulk purchases
1200
Other Materials
766
Contracted services
38 048
431
1.1%
4 753
12.5%
5185
13.6%
802
22.4%
493.0%
Transfers and grants
4 392
2 000
45.5%
400
9.1%
2 400
54.6%
2 000
72.8%
(80.0%)
Other expenditure
52 280
43 572
83.3%
25 240
48.3%
68 812
131.6%
27 320
54.0%
(7.6%)
Loss on disposal of PPE
Surplus/(Deficit)
(2 477)
6 631
(8 597)
(1 965)
350
Transfers recognised • capital
Contributions recognised • capital
Contributed assets
12 484
6 284
50.3%
6 200
49.7%
12 484
100.0%
(100.0%)
Surplusf(Deficit] after capital transfers and contributions
10 007
12 915
(2 397)
10 519
350
Taxation
Surplus/(Deficit) after taxation
10 007
12 915
(2 397)
10 519
350
Attributable to minorities
Surplusf(Deficit) attributable to municipality
10 007
12 915
(2 397)
10 519
350
Share of surplus/ (deficit) of associate
Surplus/(Deficit) for the year
10 007
12 915
(2 397)
10 519
350
Part 2: Capital Revenue and Expenditure
Capital Revenue and Expenditure
Source of Finance
National Government
Provincial Government
District Ujnicipality
Ottier transfers and grants
Transfers recognised ■ capital
Borrowing
Internally generated fjnds
Pjblic contributions and donations
Capital Expenditure Standard Classification
Governance and Administration
Executive 4 Council
Budget & Treasury Office
Corporate Services
Community and Public Safety
Community & Social Services
Sport And Reoreation
Publio Safety
Housing
Health
Economic and Environmental Services
Planning and Development
Road Transport
Environmental Protection
Trading Services
Electricity
Waste Water Management
Waste Management
Other
2016/17
2015/16
Q2 Of 2015/16
toQ2 of 2016/17
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
appropriation
Actual
Expenditure
lstQas%of
appropriation
Actual
Expenditure
2nd Q as % of
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
Actual
Expenditure
Total
Expenditure as
% of main
appropriation
10 000
4 329
43.3%
4 403
44.0%
8 732
87.3%
1695
8.4%
159.7%
10 000
4 329
43.3%
4 403
44.0%
8 732
87.3%
1695
17.0%
159.7%
10 000
4329
43.3%
4 403
44.0%
8 732
87.3%
1695
17.0%
159.7%
10 000
4 329
43.3%
4 403
44.0%
8 732
87.3%
1695
8.4%
159.7%
58
58.2%
{100.0%)
58
58.2%
(100.0%)
10 000
4329
43.3%
4 403
44.0%
8 732
87.3%
1637
16.4%
169.0%
10 000
4 329
43.3%
4 403
44.0%
8 732
87.3%
1637
16.4%
169.0%
Part 3: Cash Receipts and Payments
2016/17
2015/16
Budget
First Quarter
Second Quarter
Year
oDate
Second Quarter
Main
Actual
lstQas%0f
Actual
2nd Q as % of
Actual
Total
Actual
Total
Q2 Of 2015/16
appropriation
Expenditure
Main
Expenditure
Main
Expenditure
Expenditure as
Expenditure
Expenditure as
toQ2 of 2016/17
appropriation
appropriation
% of main
% of main
R thousands
appropriation
appropriation
Cash Flow from Operating Activities
Receipts
309 552
100 929
32.6%
75 229
24.3%
176 158
56.9%
79 050
60.9%
(4.8%)
Property rates, penalties and collection charges
Service charges
30 656
273
.9%
351
1.2%
634
2.1%
195
7.7%
34.9%
Other revehje
S9 382
6 421
10.8%
1105
1.9%
7 526
12.7%
11609
22.9%
(90.5%)
Government • operating
203 891
87 540
42.9%
66 643
32.7%
154 183
75.6%
67 025
81.8%
(.6%)
Government • capital
12 484
6 284
50.3%
6 200
49.7%
12 484
100.0%
18.1%
(100.0%)
Interest
Dividends
3139
411
13.1%
919
29.3%
1330
42.4%
221
5.9%
316.5%
Payments
(283 896)
(83 300)
29.3%
(70 330)
24.8%
(153 630)
54.1%
(84812)
54.0%
(17.1%)
Suppliers and employees
(278 304)
(81 300)
29.2%
(70 330)
25.3%
(151 630)
54.5%
(82 810)
53.7%
(15.1%)
Finance charges
(1200)
(2)
2.2%
(100.0%)
Transfers and grants
(4 392)
(2 000)
45.5%
(2 000)
45.5%
(2 000)
72.8%
(100.0%)
Net Cash froni/(used) Operating Activities
25 656
17 629
68.7%
4 899
19.1%
22 528
87.8%
(5 762)
160.9%
(185.0%)
Cash Flow from Investing Activities
Receipts
Proceeds on disposal of PPE
Decrease in non-current detrtors
Decrease in other non-current receivables
Decrease (increase) in non-current investments
Payments
(10 000)
(4329)
43.3%
(4403)
44.0%
(8 732)
87.3%
(1 695)
8.4%
159.7%
Capital assets
(10 000)
(4 329)
43.3%
(4 403)
44.0%
(8 732)
87.3%
(1 695)
8.4%
159.7%
Net Cash from/(used) Investing Activities
(10 000)
(4 329)
43.3%
(4403)
44.0%
(8 732)
87.3%
(1 695)
8.4%
159.7%
Cash Flow from Financing Activities
Receipts
Shortterm loans
Borrowing long term/refinancing
Increase (decrease) in consumer deposits
Payments
Repayment of borrowing
Net Cash fromf(used) Financing Activities
Net Increasel(Decrease) in cash held
15 656
13 300
85.0%
496
3.2%
13 796
88.1%
(7 458)
############
(106.6%)
Cashfcash equivalents at the year begin:
25 412
13 481
53.1%
26 781
105.4%
13 481
53.1%
73 715
41.1%
(63.7%)
Cashfcasb equivalents at tbe year enq:
41068
26 781
65.2%
27 277
66.4%
27 277
66.4%
66 257
76.5%
(58.8%)
Part 4: Debtor Age Analysis
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
Actual Bad Debts Written Oft to
Debtors
Impairment -Bad Debts ito
Council Policy
R thousands
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Debtors Age Analysis By Income Source
Trade and Other Receivables from Exchange Transactions - Water
Trade and Other Receivables from Exchange Transactions • Eleciri
Receivables from Non-exchange Transactions - Property Rates
Receivables from Exchange Transactions - Waste Water Managem
Receivables from Exchange Transactions - Waste Management
Receivables from Exchange Transactions - Properly Rental Debtors
Interest on Arrear Debtor Accounts
Recoverable unauthorised, irregular or fruitless and wasteful Expen
Other
27 918
100.0%
27 918
100.0%
913
3.0%
Total By Income Source
27 918
100.0%
27 918
100.0%
918
3.0%
Debtors Age Analysis By Customer Group
Organs of State
Commercial
27 000
100.0%
27 000
96.7%
Households
Other
913
100.0%
913
3.3%
913
100.0%
Total By Customer Group
27 918
100.0%
27 918
100.0%
918
3.0%
Part 5: Creditor Age Analysis
R thousands
0 • 30 Days
31 • 60 Days
61 • 90 Days
Over 90 Days
Total
Amount
%
Amount
%
Amount
%
Amount
%
Amount
%
Creditor Age Analysis
Bulk Electricity
Bulk Water
PAYE deductions
VAT (output less input)
Pensions /Retirement
Loan repayments
Trade Creditors
Auditor-General
Other
1921
100.0%
1921
100.0%
Total
1921
100.0%
1921
100.0%
Contact Details
Ujnicipal Manager
I Financial Manager
Source Local Government Database
1. Ail figures in this repol are unaudited.
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